Globalization has polarized the world, transforming the economic landscape. Geography is obsolete, financial flow increases everywhere at both national and global level, covering geographic regions that are a world apart, and economic entities have set as their primary objective the maximization...

Entities, no matter what operating system they have, private, public, banking, have as a purpose the value adding. The internal audit has its contribution to the achievement of this goal. This research explains the tridimensional approach of the concept of internal audit and identifies the...

Performance creation and measurment in the public sector entities has become a priority in the Romanian public sector. Limited resources, many and different requests for quality services compel the government to have a greater control upon the way of spending public money and providing economy,...