The educational system’s modernization implies the transfer of responsibilities regarding the multiplication of financing resources and expense coordination to the level of the institution’s management (the school director) and the direct participation of the local community and of the...

In Romania, internal audit has been adopted as a fashionable term in the field of financial control, but with time we managed settling internal control concepts and internal audit. Currently there is a problem with understanding the internal control system, which is the subject of internal...

The purpose of this article is to present the issues of materiality and audit risk within the activity of financial audit. The concepts of materiality and audit risk are described from a theoretical perspective, providing approaches found within the national and international literature and...