The analysis showed that no risk management process is perfect for identifying all failures and in order to avoid them, the managers must take into consideration the recommendations of the internal auditors.

Discussion groups are among the most common research facilities for the collection of evidence used in performance auditing, characterized by flexibility, because the participants can express their own answers, express opinions and responses of other group members qualify. Brainstorming is a...

The financial and accounting activity represents an important function of the organisation, through which measurement, evaluation, knowledge, management and control of assets, liabilities and equity can be performed, as well as the outcomes of the economic activity. Risk management process...

Regardless of the internal audit is carried out the examination and evaluation of all components and activities within an organization or public entity, assesses how it is and use the funds, while respecting the principles of efficiency and effectiveness and provides management information and...

Corporate governance is a set of functional processes and structures established by the leadership of the organization in order to inform, direct and monitor lead activities in order to achieve predetermined objectives. Efficient and effective corporate governance involves goals, long-term...

: Within the 2020 Strategy, the European Commission launched in 2010 a new industrial policy strategy that outlined the actions needed in order to strengthen Europe’s competitiveness and attractiveness, as a place for investment and production, including the commitment to monitor regularly the...

a comparative study on the penal responsibility of the medical profession in respect of the form of employment, private practice or employed by the government.

Over time, those who manage the portofolios of financial instruments have dealt with changes from a reglementation, market and technology point of view. The mass capital has increased as a following of the new economy’s flows and because of the important additional values from the stock market...

One of the concerns in portfolio management is to anticipate market evolution, generally given by a stock index. The market value of a stock is connected to the trends of the index; each security follows, more or less, the index trend line. This relationship between the return on a financial...

Tax evasion, special component of the underground economy is an economic and social phenomenon whose size has grown in all countries. Tax evasion and has appeared with the state and tax laws. Its cover area is extended to all taxes. It actually aims to minimize taxation through the use of...