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1. 1. Full Issue — 01 April 2024

   Authors:
   Abstract: INTERNAL AUDITING & RISK MANAGEMENT YEAR XIX, No. 1 (69), March 2024 Bi-annual journal published by the „Athenaeum” University

   No 69 - March 2024 > Full Issue

2. 2. THE IMPACT OF AI ON INTERNAL AUDIT AND ACCOUNTING PRACTICES — 30 June 2023

   Authors:   • Adrian NICOLAU, email: adrian.nicolau10@gmail.com, Afiliation: Athenaeum University, Bucharest, Romania
   Abstract: The technological evolution in the last decade has led to the extensive integration of Artificial Intelligence (AI) into various fields, including aud

   No 67 - Supplement May 2023 > THE IMPACT OF AI ON INTERNAL AUDIT AND ACCOUNTING PRACTICES

3. 3. Full Issue — 30 September 2023

   Authors:
   Abstract: INTERNAL AUDITING & RISK MANAGEMENT YEAR XVIII, No. 2 (68), September 2023   Bi-annual journal published by the „Athenaeum&rdqu

   No 68 - September 2023 > Full Issue

4. 4. Full Issue — 30 March 2023

   Authors:
   Abstract: INTERNAL AUDITING & RISK MANAGEMENT YEAR XVIII, No. 1 (67), March 2023 Bi-annual journal published by the „Athenaeum” University

   No 67 - March 2023 > Full Issue

5. 5. Full Issue — 30 September 2022

   Authors:
   Abstract: INTERNAL AUDITING & RISK MANAGEMENT YEAR XVII, No. 2 (66), September 2022 Bi-annual journal published by the „Athenaeum” University

   No 66 - September 2022 > Full Issue

6. 6. Full Issue — 22 December 2021

   Authors:
   Abstract: INTERNAL AUDITING & RISK MANAGEMENT YEAR XVI, No. 4 (64), September 2021 Quarterly journal published by the „Athenaeum” University

   No 64 - December 2021 > Full Issue

7. 7. CHALLENGES INVOLVED IN IMPLEMENTING OF ERP AND AUDITING — 21 December 2014

   Authors:   • Sorin Sandu VINATORU, PhD, email: vinatorus@yahoo.com, Afiliation: University of Craiova, Romania  • George CALOTA, PhD, email: gcalota2003@yahoo.com, Afiliation: „Athenaeum” University of Bucharest, Romania
   Abstract: An ERP system allows an organization to integrate all primary processes in order to increase the efficiency and to maintain a competitive position. Ho

   No 36 - December 2014 > CHALLENGES INVOLVED IN IMPLEMENTING OF ERP AND AUDITING

8. 8. THE IMPORTANCE OF INTERNAL AUDIT IN OPTIMIZING MANAGEMENT PROCESSES — 21 December 2014

   Authors:   • Adelina DUMITRESCU – PECULEA, email: dumitrescu.peculea@snspa.ro, Afiliation: Lecturer, Ph.D. National University of Political Studies and Public Administration  • George CALOTA, email: gcalota2003@yahoo.com, Afiliation: Lecturer, Ph.D. “Athenaeum” University of Bucharest
   Abstract: Future development directions are a continuation of that which already exists, are driven by the wish of continuous improvement and are influenced by

   No 36 - December 2014 > THE IMPORTANCE OF INTERNAL AUDIT IN OPTIMIZING MANAGEMENT PROCESSES

9. 9. CORPORATE GOVERNANCE IN THE CURRENT CRISIS — 23 December 2014

   Authors:   • Emilia VASILE, PhD Professor, email: rector@univath.ro, Afiliation: „Athenaeum” University Bucharest  • Ion CROITORU, Assistant Lecturer, email: ion_croitoru_4u@yahoo.com, Afiliation: „Athenaeum” University Bucharest
   Abstract: Corporate governance is a set of functional processes and structures established by the leadership of the organization in order to inform, direct and

   No 30 - June 2013 > CORPORATE GOVERNANCE IN THE CURRENT CRISIS

10. 10. INTERNAL AUDIT, RISK DETECTION TOOL FOR CONTEMPORARY CRISIS — 15 January 2015

    Authors:   • Maria LUPU (BOTEZATU), email: mariabotezatu2002@yahoo.com., Afiliation: Doctoral School   • Liliana NEAGU (MANEA), email: lilyanamanea@yahoo.com, Afiliation: Doctoral School   • Valentina MINEA, email: vali_minea@yahoo.com, Afiliation: Doctoral School
    Abstract: The current economic and financial crisis appeared without the anticipation of audit and control organizations, without objecting its manifestation or

    No 30 - June 2013 > INTERNAL AUDIT, RISK DETECTION TOOL FOR CONTEMPORARY CRISIS

11. 11. THE PROSPECTS OF THE INTERNAL AUDIT IN IMPROVING MANAGEMENT OF PUBLIC INSTITUTIONS — 16 January 2015

    Authors:   • Ph.D. Emilia VASILE, email: rector@univath.ro, Afiliation: Athenaeum University, Bucharest  • Ph.D. Student Ion CROITORU, email: ion.croitoru.ag@gmail.com, Afiliation: Athenaeum University, Bucharest
    Abstract: Internal audit regardless of the sector carried out examinations and evaluations on all components and activities of an organization or public entity

    No 27 - September 2012 > THE PROSPECTS OF THE INTERNAL AUDIT IN IMPROVING MANAGEMENT OF PUBLIC INSTITUTIONS

12. 12. RISK MANAGEMENT IN THE FINANCIAL AND ACCOUNTING ACTIVITY — 16 January 2015

    Authors:   • Ph.D. Emilia VASILE, Afiliation: “Athenaeum” University Bucharest  • Ph.D. Student Ion CROITORU, Afiliation: “Athenaeum” University Bucharest  • Ph.D. Daniela MITRAN, Afiliation: “Athenaeum” University Bucharest
    Abstract: The financial and accounting activity represents an important function of the organisation, through which measurement, evaluation, knowledge, manageme

    No 25 - March 2012 > RISK MANAGEMENT IN THE FINANCIAL AND ACCOUNTING ACTIVITY

13. 13. INTERNAL AUDITING VALUE ADDED CONCEPT — 16 January 2015

    Authors:   • Ph.D. Marin POPESCU, email: marin.popescu@senat.ro, Afiliation: "Athenaeum” University Bucharest  • Ph.D. Emilia VASILE, email: rector@univath.ro, Afiliation: "Athenaeum” University Bucharest
    Abstract: 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 co

    No 22 - June 2011 > INTERNAL AUDITING VALUE ADDED CONCEPT

14. 14. FUNCTIONAL AND PROCEDURAL COMPLEMENTARITY BETWEEN “INTERNAL AUDIT” AND “PUBLIC INTERNAL AUDIT” — 16 January 2015

    Authors:   • Ph.D. Professor Emilia VASILE  • Drd. Ion CROITORU  • Drd. Nicoleta Adriana GHERGHELAŞ
    Abstract: Regardless of the internal audit is carried out the examination and evaluation of all components and activities within an organization or public entit

    No 21 - March 2011 > FUNCTIONAL AND PROCEDURAL COMPLEMENTARITY BETWEEN “INTERNAL AUDIT” AND “PUBLIC INTERNAL AUDIT”

15. 15. INTERNAL AUDIT PRACTICES OF LISTED CONSTRUCTION COMPANIES IN MALAYSIA: SOME PRELIMINARY EVIDENCE — 17 January 2015

    Authors:   • Damien LEE, email: dlee@swinburne.edu.my, Afiliation: Swinburne University of Technology Sarawak Campus Jalan Simpang Tiga 93350 Kuching Sarawak, Malaysia  • Dr Issham ISMAIL, email: School of Distance Education Universiti Sains Malaysia 11800 USM Penang, Malaysia  • Dr. Daniela MITRAN, Afiliation: “Athenaeum” University Bucharest
    Abstract: This study aims to find out the current internal audit practices of listed construction companies in Malaysia is in compliance with newly released Int

    No 19 - September 2010 > INTERNAL AUDIT PRACTICES OF LISTED CONSTRUCTION COMPANIES IN MALAYSIA: SOME PRELIMINARY EVIDENCE

16. 16. CHARACTERISTIC ELEMENTS OF THE AUDIT COMMITTEE — 05 January 2016

    Authors:   • Mihaela-Silvia POPESCU, email: mihaela88popescu@gmail.com, Afiliation: PhD Student - Valahia University fromTârgovişte  • Marin POPESCU , email: marin.popescu@gov.ro, Afiliation: „Athenaeum” University of Bucharest  • Emad EL DIN MAHMOUD ALI EID, email: emadeid1973@hotmail.com, Afiliation: Al Zarka High Institute for Computer and Business Administration, Egypt
    Abstract: According to the Charter, the audit committee members must be people with experience, independent, and appointed by the Board.The Audit Committee has

    No 40 - December 2015 > CHARACTERISTIC ELEMENTS OF THE AUDIT COMMITTEE

17. 17. INTERNAL AUDIT AND ITS IMPACT ON FINANCIAL ACCOUNTING SYSTEM — 07 April 2016

    Authors:   • Emilia VASILE, PhD Professsor, email: rector@univath.ro, Afiliation: „Athenaeum” University of Bucharest  • Ion CROITORU, PhD Associate Professor, email: ion.croitoru.ag@gmail.com, Afiliation: „Athenaeum” University of Bucharest
    Abstract: Financial accounting system is characterized by a set of processes, procedures, resources (financial, material, human and informational) and means of

    No 41 - March 2016 > INTERNAL AUDIT AND ITS IMPACT ON FINANCIAL ACCOUNTING SYSTEM

18. 18. THE INTERNAL AUDIT CONTRIBUTION TO KNOWING AND IMPROVING RISK MANAGEMENT OF ECONOMIC ORGANIZATIONS — 30 September 2018

    Authors:   • Cristian Virgiliu RADU, email: crradu@hotmail.com, Afiliation: General Manager, Recopal Limited SRL
    Abstract: The notion of audit comes from the Latin auditum as an obedience, then an investigation, and ultimately a suggestion of solutions, the audit allowi

    No 51 - September 2018 > THE INTERNAL AUDIT CONTRIBUTION TO KNOWING AND IMPROVING RISK MANAGEMENT OF ECONOMIC ORGANIZATIONS

19. 19. PERSPECTIVES OF INTERNAL AUDIT PERFORMANCE IN ECONOMIC ORGANIZATIONS — 24 October 2018

    Authors:   • Cristian Virgiliu Radu, Afiliation: Valahia University, Târgovişte
    Abstract: The notion of audit comes from the Latin auditum as an obedience, then an investigation, and ultimately a suggestion of solutions, the audit allowi

    No 50 - Supplement June 2018 > PERSPECTIVES OF INTERNAL AUDIT PERFORMANCE IN ECONOMIC ORGANIZATIONS

20. 20. Full Issue — 01 April 2019

    Authors:
    Abstract: INTERNAL AUDITING & RISK MANAGEMENT YEAR XIV, No. 1 (53), March 2019 Quarterly journal published by the „Athenaeum” University &

    No 53 - March 2019 > Full Issue

21. 21. YES, BUT WAS IT A REAL AUDIT? THE TOSHIBA CASE — 31 March 2019

    Authors:   • Gökçe Sinem Erbuğa, email: gokce.erbuga@deu.edu.tr , Afiliation: Dokuz Eylul University
    Abstract: In the accounting literature, the Japanese Toshiba has taken an important place with its accounting scandal that occurred in 2015. Toshiba’s

    No 53 - March 2019 > YES, BUT WAS IT A REAL AUDIT? THE TOSHIBA CASE

22. 22. Full Issue — 28 June 2019

    Authors:
    Abstract: INTERNAL AUDITING & RISK MANAGEMENT YEAR XIV, No. 2 (54), June 2019 Quarterly journal published by the „Athenaeum” University&nb

    No 54 - June 2019 > Full Issue

23. 23. Full Issue — 30 September 2019

    Authors:
    Abstract: INTERNAL AUDITING & RISK MANAGEMENT   YEAR XIV, No. 3 (55), September 2019   Quarterly journal published by the „

    No 55 - September 2019 > Full Issue

24. 24. Full Issue — 23 December 2019

    Authors:
    Abstract: INTERNAL AUDITING & RISK MANAGEMENT   YEAR XIV, No. 4 (56), December 2019   Quarterly journal published by the &bdquo

    No 56 - December 2019 > Full Issue

25. 25. MANAGEMENT CONTROL AND FINANCIAL MANAGEMENT WITHIN ECONOMIC ORGANIZATIONS — 24 December 2019

    Authors:   • Emilia VASILE, email: rector@univath.ro, Afiliation: Athenaeum University, Bucharest, Romania  • Croitoru Ion, email: ion.croitoru.ag@gmail.com , Afiliation: Athenaeum University, Bucharest, Romania
    Abstract: This paper deals with management control as an essential factor in monitoring the functioning of the economic management of economic organizations.

    No 56 - December 2019 > MANAGEMENT CONTROL AND FINANCIAL MANAGEMENT WITHIN ECONOMIC ORGANIZATIONS

26. 26. PERSPECTIVES OF THE PERFORMANCE OF INTERNAL AUDIT IN ECONOMIC ORGANIZATIONS — 22 March 2020

    Authors:   • Cristian Virgiliu RADU, email: crradu@hotmail.com, Afiliation: University of Valahia Targoviste, Romania
    Abstract: The paper focuses mainly on documentary research and critical analysis, addressing important theoretical issues such as: definition of internal audit,

    No 54 - Supplement June 2019 > PERSPECTIVES OF THE PERFORMANCE OF INTERNAL AUDIT IN ECONOMIC ORGANIZATIONS

27. 27. Full Issue — 25 March 2020

    Authors:
    Abstract: INTERNAL AUDITING & RISK MANAGEMENT YEAR XV, No. 1 (57), March 2020 Quarterly journal published by the „Athenaeum” Univers

    No 57 - March 2020 > Full Issue

28. 28. Full Issue — 30 June 2020

    Authors:
    Abstract: INTERNAL AUDITING & RISK MANAGEMENT YEAR XV, No. 2 (58), June 2020   Quarterly journal published by the „Athenaeum&r

    No 58 - June 2020 > Full Issue

29. 29. Full Issue — 29 September 2020

    Authors:
    Abstract: INTERNAL AUDITING & RISK MANAGEMENT YEAR XV, No. 3 (59), September 2020 Quarterly journal published by the „Athenaeum&rdquo

    No 59 - September 2020 > Full Issue

30. 30. Full Issue — 21 December 2020

    Authors:
    Abstract: INTERNAL AUDITING & RISK MANAGEMENT YEAR XV, No. 4 (60), DECEMBER 2020 Quarterly journal published by the „Athen

    No 60 - December 2020 > Full Issue

31. 31. Full Issue — 01 April 2021

    Authors:
    Abstract: INTERNAL AUDITING & RISK MANAGEMENT YEAR XVI, No. 1 (61), March 2021 Quarterly journal published by the „Athenae

    No 61 - March 2021 > Full Issue

32. 32. Full Issue — 29 June 2021

    Authors:
    Abstract: INTERNAL AUDITING & RISK MANAGEMENT YEAR XVI, No. 2 (62), June 2021 Quarterly journal published by the „Athenaeum” Univer

    No 62 - June 2021 > Full Issue

33. 33. Full Issue — 29 September 2021

    Authors:
    Abstract: INTERNAL AUDITING & RISK MANAGEMENT YEAR XVI, No. 3 (63), September 2021   Quarterly journal published by the „Athenaeu

    No 63 - September 2021 > Full Issue

34. 34. Full Issue — 30 September 2024

    Authors:
    Abstract: INTERNAL AUDITING & RISK MANAGEMENT YEAR XIX, No. 2 (70), September 2024 Bi-annual journal published by the „Athenaeum” University

    No 70 - September 2024 > Full Issue