A premise of the normalization accounting, the globalization is characterized by the interaction of financial, material and human resources at international level. It develops and diversifies the transactions produced by economic entities, which influences the opportunity of processing and...

The taxation gets attention of entities regardless the applicable accounting system. It has been developed and is still widely developed by legislative provisions, rules, regulations and guidelines often difficult applicable in practice, through countless changes, new releases of taxes, new...

The aim of our approach is to clarify the role and position of the internal audit in thefunctioning of the organizational systems within the present social and economic context.On the one hand, the research had in view a systematization and reassessment, and, on the otherhand, a synthesis and...