THE IMPLEMENTATION OF RISK MANAGEMENT SYSTEMS IN ROMANIAN PUBLIC INSTITUTIONS

The present research focuses on the general outlook on the value of internal auditing activities developed in the organisations included in the sample, as reflected by the responses to the survey questions. Apart from the available research in the field, which is mainly based on quantitative data, the present study uses a wide range of qualitative data in order to detect certain more profound attitudes in the relationship between internal auditing and senior management. The main focus of our endeavour is coherence and accuracy, given the limited value of the thorough knowledge of the relationship between internal auditing and senior management. A major weakness related to the case study research is often quoted as the inability to make inferences from the data collected in the case study to a larger share of the population. Schofield (1990) argues that, instead of issuing a standardised set of results, just as any other researcher studying the matter would, the aim of case study research is to provide a coherent and enlightened description, as well as a perspective, of an issue that is based on and complies with the detailed study of that situation.