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...

Within three decades has admitted that due to shortcomings in the profit and loss account is widely used cash flow statement, cash and payments respectively, to reflect the funds generated from current operations of an enterprise, as and major investments and financial transactions that occur...

Analysis of financial position based on the balance sheet is mainly aimed at assessing the extent to which financial structure chosen by the firm, namely, financial resources, covering the needs reflected in the balance sheet financed. This is done through an analysis known as horizontal...

Analysis of financial balance through cash flows used to estimate future cash needs based on past situation, their knowledge would be useful to both shareholders interested in the existence of sufficient cash to pay dividends and creditors who are interested in recovering loans. Equally,...

Treasury expresses the result of all activities of the enterprise and how to comply with the requirements of financial balance. All operations which the undertaking is found out immediately and forward the form of cash flow. The enterprise is a system which, in turn, is characterized by...

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...