Modern management of economic entities, regardless of the nature of society, whether it is a public or a private entity, cannot be developed without a rigorous and flexible control. Running a company requires a permanent and systematic control of the business. Fraud in general can be defined as...

This paper evaluates the role of information technology and CAATTs and the way they could increase companies’ effectiveness in the near future. Our study focuses on the global trend of adopting new technologies at a large scale in internal audit in order to produce high qualitative audit...

Today’s business environment is characterized by a number of pressures for a more effective risk management. The present paper highlights the perspectives of internal audit which should be considered as an important progress factor for current Romanian organizations. Our findings suggest that...

Modern economic theories reject the generalization of theories concerning the economic and financial crises. Each financial crisis is unique, a historic accident, generated by specific factors in a certain socio-economic and political set-up. According to these theories, crises cannot be...

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...

Management activity has utility in all socio-economic segments, taking into account the need for continuous professional training of humans, management involvement in the activity of economic entities registered a significant need. What levers should be used and in what direction in order to act...

The legal and methodological issues on corporate social responsibility are obsolete and are in addition to corporate governance, strengthening the importance of running a company in the context of recent radical changes occurring in the global economy and, implicitly, new trends in the context...

Internal audit is a function who aims to support the management of a company in order to add value. Identifying differences in development priorities and management culture of the department or company as a whole and how they are implemented and followed, internal audit represents for companies...

The internal audit through its characteristics, area of applicability and objectives contributes to the improvement of the developed activities adding extra value to the entity. The proper planning and implementation of the internal audit will contribute to the smooth running of the entity even...