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...

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 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.

Internal control is a process designed, implemented and maintained by the management of the organization in order to provide reasonable assurance concerning the fulfilment of tasks that refer to the credibility of financial reporting, also to the effectiveness and efficiency of operations...

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...