In management, it is important to identify, classify and process risks according to the probability of their occurrence and imminence of the impact to produce and one must be convinced that not all risks can be approached. Risk is the threatening that an action or event negatively affects the...

The international professional practices, adopted by IIA, recommend an audit risk model in order to quantify the risk level of each audit unit, for the purposes of scheduling the audits in conformity with the established priorities. This represents a breaking point from the practices in the...

Functionarea pietei fortei de munca rezida în întâlnirea si confruntarea dintre cererea ai oferta de munca. Cererea de munca emana de la cei care au nevoie de munca si sunt dispusi s?? angajeze lucratori în conditii salariale. Acestia ofera în schimb locuri de munca. Purtatorii ofertei de...

Auditing – in all its forms – is of particular importance to ensure efficient, transparent and accountable management of health funds and to ensure the provision of quality medical services to patients. The authors, through the present work, reveal - based on the study of...

The institutional bases of the external public audit from Romania were established in 1992, when was enacted the Law no. 94/1992, on the organization and functioning of the Court of Accounts (LOFCC). From that moment on, there were made several amendments (or attempts) to the law. Some of them...

The budgetary deficit issue is a topic of wide interest since the 80s, when the United States faced with the largest budgetary imbalances after World War II. The approached theme coexist naturally with many pro or against mainstreams of a negative budget balance. The essential purposes taken...

In general, more supportive organizations typically masculine values and practices conform to their reward. Attributes considered as male dominance or strength determination are protected, rationality is superior to intuition, task orientation is considered more effective than interpersonal...

The negative effects of the global crisis can be seen on SME’s because of their size and their difficulty to access finance. SME’s need to be aware of the impact that their activities have on the environment which will turn into a great opportunity to explore the economic advantages that...

The progressive globalization of the financial and capital markets, the elimination of the national frontiers, the intensification and increase of the international transactions’ number, the spreading of the global companies, the increase of the global economy’s integration degree and the...