The existence of risk in economic activity can not be denied. In fact, the risk is a concept which exists in every activity, the term of risk being identified with uncertainty, respectively the (un)chance to produce an undesirable event. Internal audit and risk management aim at the same goal,...

To reflect the place and role of internal audit in the economic entity and its function as assistant manager in this paper we followed the presentation of the preliminary assumptions of a model for measuring the quality of internal audit. Also, we presented a possible model of research regarding...

Developments in law and in corporate governance have been an impetus in widening the debate on whistleblowing and in encouraging moves to better and more transparent disclosure arrangements. Whistleblowing is designed as a just and effective mean in order to improve the individual and collective...

Economy implies a uniform system of human activities, including finance and credit, so it cannot be treated alongside the economic and financial aspects, but in their systemic unity, as a whole, representing the vital and permanent domain of society, economic activity being directly or...

To reflect the place and role of internal audit in the economic entity and its function as assistant manager in this paper we followed the presentation of the preliminary assumptions of a model for measuring the quality of internal audit. Also, we presented a possible model of research regarding...

The existence of risk in economic activity can not be denied. In fact, the risk is a concept which exists in every activity, the term of risk being identified with uncertainty, respectively the (un)chance to produce an undesirable event. Internal audit and risk management aim at the same goal,...

Internal audit provides through its tasks reasonable assurance that decisions implemented and on-going objectives are under control. Internal audit has passed from a simple check to a role in assisting management in order to have better control over operations, thus the internal audit function...