The greenhouse gas emissions from transport have registered a severe increase over the years about 23% of carbon dioxide (CO2) emissions resulted from burning fossil fuels worldwide. In this context, it is observed the increasing need to shift to sustainable transport patterns for taking into...

The enlargement of the European Union and the liberalization of the labour mobility will substantially increase the potential migration towards the developed countries. This phenomenon will leave its mark both on the short and medium term economic growth and on the demographic evolution. The...

Internal audit activity is a process that is performed on the analysis of risks activities and is designed to add value to the auditee. Internal audit activity should be planned in a manner that we ensure that the tasks The audit will be conducted in conditions of economy, efficiency,...

Based on the existing information, managers and financial advisers can study the economies of different countries and regions. The competitiveness of a nation depends directly on the quality of life of its citizens, and on the competitiveness of the company depends the level of performance of...

In the last years the focus of internal audit has shifted away from business toward financial controls. In the future internal audit departments need to align their contributions to the organization's strategic objectives. The purpose of the internal audit which is organised within the entities...

The Internal Auditing & Risk Management is a quarterly peer-reviewed journal started in 2006 by Athenaeum University and The Center of Excellence in Financial Management and Internal Audit and publishes original high-quality papers in the field of management and auditing

The Internal Auditing & Risk Management is a quarterly peer-reviewed journal started in 2006 by Athenaeum University and The Center of Excellence in Financial Management and Internal Audit and publishes original high-quality papers in the field of management and auditing

The Internal Auditing & Risk Management is a quarterly peer-reviewed journal started in 2006 by Athenaeum University and The Center of Excellence in Financial Management and Internal Audit and publishes original high-quality papers in the field of management and auditing

The Internal Auditing & Risk Management is a quarterly peer-reviewed journal started in 2006 by Athenaeum University and The Center of Excellence in Financial Management and Internal Audit and publishes original high-quality papers in the field of management and auditing