Cost accounting is supporting managers to establish the development strategy of the company. The information provided is used in the decision making process regarding the production and marketing of products. Estimating the future cost influences the development strategy of an activity. Thus,...

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...

Management activity has utility in all socio-economic segments, taking into account the need for continuous professional training of humans, management involvement in the activity of economic entities registered a significant need. What levers should be used and in what direction in order to act...

Internal audit provides through its tasks reasonable assurance that decisions implemented and on-going objectives are under control. Internal audit has passed from a simple check to a role in assisting management in order to have better control over operations, thus the internal audit function...

Human Resource Management can be defined as a set of measures designed interdisciplinary regarding recruitment, selection, employment, ergonomic use of the organization of labor, material and moral stimulation of employees. HR audit should be considered a diagnostic tool for identifying...

Internal audit is a function who aims to support the management of a company in order to add value. Identifying differences in development priorities and management culture of the department or company as a whole and how they are implemented and followed, internal audit represents for companies...

Economy implies a uniform system of human activities, including finance and credit, so it cannot be treated alongside the economic and financial aspects, but in their systemic unity, as a whole, representing the vital and permanent domain of society, economic activity being directly or...

The paper concerns about the relationship between internal and external audit.Auditing activity is known as an activity which brings plus value, an activity with a short history, raised from our need of a high level of performance regarding all the activities developed in a company, especially...