Internal audit contributes through its processes to achieve the best working conditions within an entity and to reach the proposed objectives. Increasing the entity’s performance requires an effective coordination between the internal audit department and its risk management processes and...

At the beginning of the 21st century, entrepreneurial leadership is as necessary as water and air for survival. The knowledge of entrepreneurial practices and methods is useful for the companies facing a complex and changing environment, but also in society’s interest, to ensure development...

The identification of accounting risks is not always the easiest action undertaken by the entity because the changes occurring at all levels of aggregation of the economy cannot be entirely anticipated. Therefore, the problem of the risks that entities have to face has become an extremely...

The economic activities are influenced by uncertainty and risk. The current economic crisis has underlined that the non-compliance with the ethical rules leads to the spreading of the negative effects worldwide. Their spread was done according to the degree of dependence of the countries with...