Athenaeum University


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ISSN-L 2065 - 8168
ISSN (e) 2068 - 2077
ISSN (p) 2065 - 8168

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Address

Giuseppe Garibaldi No. 2A
Bucharest, Romania

Phones

Tel: +4 021.230.57.38
Fax: +4 021.231.74.18

Email

secretariat@univath.ro

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  1. 1. EXTERNAL PUBLIC AUDIT, A TOOL TO IMPROVE THE DECISIONS BY THE MANAGEMENT OF PUBLIC FUNDS FOR SUSTAINABLE DEVELOPMENT — 30 September 2022

    Authors:   • Xiaoyu ZHAN, email: xiao@xiao.ro, Afiliation: “Valahia” University of Targoviste, Romania
    Abstract: The topic of the study tries to answer the question, „Is external public audit a lever to identify vulnerabilities in the way how the public fun

    No 66 - September 2022 > EXTERNAL PUBLIC AUDIT, A TOOL TO IMPROVE THE DECISIONS BY THE MANAGEMENT OF PUBLIC FUNDS FOR SUSTAINABLE DEVELOPMENT

  2. 2. 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

  3. 3. COVID-19 PANDEMIC AND THE IMPACT ON PUBLIC MANAGEMENT — 30 March 2022

    Authors:   • Teodora Nicoleta LAZĂR (PLEȘA), email: teodora.lazar@valahia.ro , Afiliation: Valahia University of Târgoviște, Romania   • Constanța POPESCU, email: tantapop@yahoo.com , Afiliation: Valahia University of Târgoviște, Romania   • Iliodor Tiberiu PLEȘA, email: tiberiu.plesa@gmail.com
    Abstract: Today’s reality, affected by the adaptation to the new conditions imposed by the COVID-19 pandemic, has suffered a series of shocks due to the c

    No 62 - Supplement June 2021 > COVID-19 PANDEMIC AND THE IMPACT ON PUBLIC MANAGEMENT

  4. 4. EU SOCIAL PROGRESS INDEX - SHORT AUDIT OF QUALITY OF LIFE AND SOCIAL WELFARE IN ROMANIA — 22 December 2021

    Authors:   • Radu GHEORGHE, email: radu.gheorghe@univath.ro, Afiliation: Athenaeum University, Bucharest, Romania
    Abstract: The EU Social Progress Index is a measure of societal development and quality of life at the regional level. Practically it measures social progress i

    No 64 - December 2021 > EU SOCIAL PROGRESS INDEX - SHORT AUDIT OF QUALITY OF LIFE AND SOCIAL WELFARE IN ROMANIA

  5. 5. 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

  6. 6. 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

  7. 7. SHORTCOMINGS IN EARNINGS MANAGEMENT DETECTION RESEARCH AREA: A STATE OF THE ART OF CONTEMPORARY INSIGHTS — 21 December 2014

    Authors:   • Alina Beattrice VLADU, PhD., email: beattrice.vladu@econ.ubbcluj.ro, Afiliation: Babes-Bolyai University, Cluj – Napoca Faculty of Economics and Business AdministrationAccounting and Audit Department  • Elena PELINESCU, PhD, email: elena_pelinescu@yahoo.com, Afiliation: Senior Researcher, Institute for Economic Forecasting, Romanian Academy
    Abstract: Our paper provides a critical assemblage of the errors comprised in earnings management detection area of research. In this respect, the aim of this s

    No 36 - December 2014 > SHORTCOMINGS IN EARNINGS MANAGEMENT DETECTION RESEARCH AREA: A STATE OF THE ART OF CONTEMPORARY INSIGHTS

  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. Full Issue — 29 March 2022

    Authors:
    Abstract: NTERNAL AUDITING & RISK MANAGEMENT YEAR XVII, No. 1 (65), March 2022 Bi-annual journal published by the „Athenaeum” Univers

    No 65 - March 2022 > Full Issue

  12. 12. THE IMPACT OF ACCOUNTING INFORMATION SYSTEMS (AIS) ON PERFORMANCE MEASURES WITH VALUE RELEVANCE OF AUDITORS’ COMMUNICATIONS — 15 December 2014

    Authors:   • Emadeldin Mahmoud Ali Eid, PhD., email: Emadeid1973@hotmail.com, Afiliation: Alzarka High Institute for Computer & Business Administration Damietta, EGYPT.
    Abstract: The auditor's report the final outcome of the audit process and also is a way of communication linking the auditor with parties benefiting from th

    No 34 - June 2014 > THE IMPACT OF ACCOUNTING INFORMATION SYSTEMS (AIS) ON PERFORMANCE MEASURES WITH VALUE RELEVANCE OF AUDITORS’ COMMUNICATIONS

  13. 13. 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

  14. 14. GESTIONAREA RISCURILOR ÎN ACTIVITATEA FINANCIAR-CONTABILĂ — 16 January 2015

    Authors:   • Prof.univ.dr. Emilia VASILE, Afiliation: Universitatea “Athenaeum” Bucureşti  • Drd. Ion CROITORU, Afiliation: Universitatea “Athenaeum” Bucureşti  • Lector dr. Daniela MITRAN, Afiliation: Universitatea “Athenaeum” Bucureşti
    Abstract: Activitatea financiar-contabilă, reprezintă o funcţie importantă a organizaţiei, prin intermediul căreia se realizează măsurarea, evaluarea, c

    No 25 - March 2012 > GESTIONAREA RISCURILOR ÎN ACTIVITATEA FINANCIAR-CONTABILĂ

  15. 15. 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

  16. 16. CONCEPTUL DE VALOARE ADĂUGATĂ ÎN AUDITUL INTERN — 16 January 2015

    Authors:   • Prof.univ.dr. Marin POPESCU, email: marin.popescu@senat.ro, Afiliation: Universitatea „Athenaeum” din București  • Prof.univ.dr. Emilia VASILE, email: rector@univath.ro, Afiliation: Universitatea „Athenaeum” din București
    Abstract: Din analiza efectuată a rezultat că nici un proces de gestionare a riscurilor nu este perfect pentru identificarea tuturor eșecurilor și pentru ev

    No 22 - June 2011 > CONCEPTUL DE VALOARE ADĂUGATĂ ÎN AUDITUL INTERN

  17. 17. 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

  18. 18. THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND FINANCIAL REPORTING TIMELINESS FOR COMPANIES LISTED ON EGYPTIAN STOCK EXCHANGE “AN EMPIRICAL STUDY” — 16 January 2015

    Authors:   • PhD Younes H. AKLE, Afiliation: Associate Professor of Accounting Faculty of Commerce and Business Administration, The University of Helwan, Ain Helwan, Cairo
    Abstract: This study empirically investigates the relationship between the timeliness of corporate financial reporting and Corporate Governance for companies li

    No 22 - June 2011 > THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND FINANCIAL REPORTING TIMELINESS FOR COMPANIES LISTED ON EGYPTIAN STOCK EXCHANGE “AN EMPIRICAL STUDY”

  19. 19. COMPLEMENTARITATEA FUNCŢIONALĂ ŞI PROCEDURALĂ DINTRE „AUDITUL INTERN” ŞI „AUDITUL PUBLIC INTERN” — 16 January 2015

    Authors:   • Prof.univ.dr. Emilia VASILE  • Drd. Ion CROITORU  • Drd. Nicoleta Adriana GHERGHELAŞ
    Abstract: Auditul intern indiferent de sectorul în care se realizează efectuează examinări şi evaluări asupra tuturor componentelor şi activităţil

    No 21 - March 2011 > COMPLEMENTARITATEA FUNCŢIONALĂ ŞI PROCEDURALĂ DINTRE „AUDITUL INTERN” ŞI „AUDITUL PUBLIC INTERN”

  20. 20. 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”

  21. 21. MODEL DE RETRATARE A ACTIVELOR DIN PERSPECTIVA MENŢINERII CAPITALULUI NATURAL — 16 January 2015

    Authors:   • Conf.univ.dr. Gina Raluca GUŞE, Afiliation: Academia de Studii Economice  • Prof.univ.dr. Daniela Artemisa CALU, Afiliation: Academia de Studii Economice  • Drd.Adriana CALU, Afiliation: Universitatea din Bucureşti  • Conf.univ.dr. Viorel AVRAM, Afiliation: Academia de Studii Economice
    Abstract: Prezenta cercetare are drept obiectiv propunerea unei noi abordări privind definirea şi evaluarea activelor din perspectiva efectelor negative şi a

    No 20 - December 2010 > MODEL DE RETRATARE A ACTIVELOR DIN PERSPECTIVA MENŢINERII CAPITALULUI NATURAL

  22. 22. ASSETS RESTATEMENT MODEL FROM THE NATURAL CAPITAL MAINTENANCE PERSPECTIVE — 16 January 2015

    Authors:   • Ph.D. Student Adriana CALU, Afiliation: Academy of Economic Studies  • Ph.D. Gina Raluca GUŞE, Afiliation: Academy of Economic Studies  • Ph.D. Student Adriana CALU, Afiliation: University of Bucharest  • Ph.D. Viorel AVRAM, Afiliation: Academy of Economic Studies
    Abstract: The present research aims to propose a new approach to defining and measuring assets in terms of the negative effects and net benefits arising from th

    No 20 - December 2010 > ASSETS RESTATEMENT MODEL FROM THE NATURAL CAPITAL MAINTENANCE PERSPECTIVE

  23. 23. BRAINSTORMINGUL - TEHNICĂ DE COLECTARE A DOVEZILOR ÎN AUDITUL PERFORMANŢEI — 16 January 2015

    Authors:   • Prof.univ.dr. Emilia VASILE, Afiliation: Universitatea „Athenaeum”  • Drd. Ion CROITORU, Afiliation: Universitatea „Athenaeum”
    Abstract: Grupurile de dezbatere sunt printre cele mai răspândite mijloace de cercetare pentru colectarea dovezilor utilizate în auditul performan

    No 19 - September 2010 > BRAINSTORMINGUL - TEHNICĂ DE COLECTARE A DOVEZILOR ÎN AUDITUL PERFORMANŢEI

  24. 24. BRAINSTORMING - EVIDENCE COLLECTION TECHNIQUES IN THE PERFORMANCE AUDIT — 16 January 2015

    Authors:   • Ph.D. Emilia VASILE  • Ph.D. Student Ion CROITORU
    Abstract: Discussion groups are among the most common research facilities for the collection of evidence used in performance auditing, characterized by flexibil

    No 19 - September 2010 > BRAINSTORMING - EVIDENCE COLLECTION TECHNIQUES IN THE PERFORMANCE AUDIT

  25. 25. 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

  26. 26. MISUNDERSTANDING OF ROLE AND POSITION OF ACCOUNTING STANDARD SETTING AUTHORITIES TO REDUCE INFORMATION ASYMMETRY: EMPIRICAL EVIDENCE OF IRAN — 21 January 2015

    Authors:   • Ph.D. Hamidreza VAKILIFARD, Afiliation: Islamic Azad University Tehran, Iran  • Ph.D. student Vahab ROSTAMI, Afiliation: Islamic Azad University Tehran, Iran  • Ph.D. Hashem NIKOOMARAM, Afiliation: Islamic Azad University Tehran, Iran  • Ph.D. Daniela MITRAN, Afiliation: “Athenaeum” University Bucharest  • Ph.D. Mahdi SALEHI, Afiliation: Ferdowsi University of Mashhad Iran
    Abstract: Purpose - Critical role of accounting and financial reporting is providing useful information for different and entitled users to help them in making

    No 18 - June 2010 > MISUNDERSTANDING OF ROLE AND POSITION OF ACCOUNTING STANDARD SETTING AUTHORITIES TO REDUCE INFORMATION ASYMMETRY: EMPIRICAL EVIDENCE OF IRAN

  27. 27. TECHNIQUES AND PROCEDURES TO OBTAIN AUDIT EVIDENCE ASSETS — 10 March 2015

    Authors:   • George CALOTA, email: gcalota2003@yahoo.com, Afiliation: „Athenaeum” University of Bucharest, Romania  • Sorin Sandu VINATORU, email: vinatorus@yahoo.com, Afiliation: University of Craiova, Romania
    Abstract:  The auditor should obtain sufficient appropriate audit evidence relevant to be able to draw reasonable conclusions on which to base the audit

    No 37 - March 2015 > TECHNIQUES AND PROCEDURES TO OBTAIN AUDIT EVIDENCE ASSETS

  28. 28. PRELIMINARY ACCEPTANCE OF THE ENGAGEMENT ACTIVITIES — 10 June 2015

    Authors:   • Sorin Sandu VÎNATORU, email: vinatorus@yahoo.com, Afiliation: University of Craiova, Romania  • George CALOTĂ, email: gcalota2003@yahoo.com, Afiliation: Athenaeum University of Bucharest, Romania
    Abstract:  In this paper, we tried to capture how auditors gather documents with sufficient probative value, particularly with regard to basic planning

    No 38 - June 2015 > PRELIMINARY ACCEPTANCE OF THE ENGAGEMENT ACTIVITIES

  29. 29. 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

  30. 30. 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

  31. 31. THE ROLE OF THE FINANCIAL AUDIT IN PREVENTING AND COMBATING MONEY LAUNDERING — 07 June 2016

    Authors:   • Emilia VASILE, PhD Professor, email: rector@univath.ro, Afiliation: Athenaeum University of Bucharest  • Nelu BURCEA, PhD Lecturer, email: neluburcea@yahoo.com, Afiliation: Athenaeum University of Bucharest
    Abstract: The role of the financial audit in preventing and combating money laundering is to enhance the information credibility from the financial statement. A

    No 42 - June 2016 > THE ROLE OF THE FINANCIAL AUDIT IN PREVENTING AND COMBATING MONEY LAUNDERING

  32. 32. CORPORATE GOVERNANCE AND EXTERNAL AUDITORS: HIGH AUDITING QUALITY — 07 June 2016

    Authors:   • Issam MF SALTAJI, PhD Lecturer, email: createmyworld@mail.ru , Afiliation: Athenaeum University of Bucharest
    Abstract: In the last decades, many companies are collapsed besides related frauds are more highlighted around the world. That affects the credibility of the fi

    No 42 - June 2016 > CORPORATE GOVERNANCE AND EXTERNAL AUDITORS: HIGH AUDITING QUALITY

  33. 33. THE MORALITY IN ACCOUNTANCY — 05 September 2016

    Authors:   • Issam MF SALTAJI, email: createmyworld@mail.ru, Afiliation: “Athenaeum” University of Bucharest
    Abstract: Accountancy integrates directly and indirectly in the procedures of making decisions since economic decisions depend on the availability of financial

    No 43 - September 2016 > THE MORALITY IN ACCOUNTANCY

  34. 34. CONCEPTUAL DELIMITATIONS AND REGULATION ON THE PROFESSIONAL JUDGMENT IN ACCOUNTING — 14 September 2017

    Authors:   • Ph.D. Student Ana-Maria MAFTEI (URSU), email: ana.maria.maftei0907@gmail.com, Afiliation: Univesity of Craiova  • Ph.D. Professor Mariana MAN, email: man_mariana2006@yahoo.com, Afiliation: University of Petroșani
    Abstract: The present article addresses the professional judgment both conceptually and in terms of regulations. Philosophical approach of reasoning has been ju

    No 46 - Supplement June 2017 > CONCEPTUAL DELIMITATIONS AND REGULATION ON THE PROFESSIONAL JUDGMENT IN ACCOUNTING

  35. 35. 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

  36. 36. 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

  37. 37. AUDIT AND INTERNAL CONTROL INDISPENSABLE TOOLS IN SUCCESSFUL IMPLEMENTATION OF EU PROJECTS — 28 December 2018

    Authors:   • Lilian ONESCU, email: lilian.onescu@anaf.ro, Afiliation: National Agency for Fiscal Administration
    Abstract: The last years have brought a significant dynamic at the European Union level, in a domain that is still under a consolidation process – the

    No 52 - December 2018 > AUDIT AND INTERNAL CONTROL INDISPENSABLE TOOLS IN SUCCESSFUL IMPLEMENTATION OF EU PROJECTS

  38. 38. THE MANAGEMENT INFORMATION SYSTEMS REENGINEERING THROUGH ECONOMIC APPLICATIONS — 31 March 2019

    Authors:   • Emilia VASILE, email: rector@univath.ro, Afiliation: Athenaeum University, Bucharest, Romania  • Dănuţ-Octavian SIMION, email: danut_so@yahoo.com, Afiliation: Athenaeum University, Bucharest, Romania
    Abstract: The paper presents the management information systems reengineering through economic applications. Engineering information software establishes a c

    No 53 - March 2019 > THE MANAGEMENT INFORMATION SYSTEMS REENGINEERING THROUGH ECONOMIC APPLICATIONS

  39. 39. 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

  40. 40. 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

  41. 41. 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

  42. 42. 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

  43. 43. 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

  44. 44. 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

  45. 45. 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

  46. 46. THE CHANGING NATURE OF WORK. BRIEF AUDIT OF HUMAN CAPITAL IN ROMANIA — 25 March 2020

    Authors:   • Radu GHEORGHE, email: radu.gheorghe@univath.ro, Afiliation: Athenaeum University, Bucharest, Romania
    Abstract: The new picture of a person’s life in the digital age assumes another philosophy of life, which practically cancels an important sequence wit

    No 57 - March 2020 > THE CHANGING NATURE OF WORK. BRIEF AUDIT OF HUMAN CAPITAL IN ROMANIA

  47. 47. 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

  48. 48. 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

  49. 49. 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

  50. 50. RISK MANAGEMENT IN PUBLIC ENTITIES – MANDATORY ELEMENTS — 29 September 2020

    Authors:   • Viorel BULMEZ, email: Athenaeum University, Bucharest, Romania, Afiliation: bulmez_v@yahoo.com
    Abstract: In its historical dimension, risk is a young concept while being one of the few business terms with direct origins within the commercial and financial

    No 59 - September 2020 > RISK MANAGEMENT IN PUBLIC ENTITIES – MANDATORY ELEMENTS

  51. 51. 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

  52. 52. FINANCIAL STATEMENTS – OBJECT OF THE FINANCIAL AUDIT — 21 December 2020

    Authors:   • Emilia VASILE, email: rector@univath.ro, Afiliation: Athenaeum University, Bucharest, Romania  • Ion CROITORU, email: ion.croitoru.ag@gmail.com, Afiliation: Atheneaum” University of Bucharest, Romania
    Abstract: Financial information is useful both inside the organization (management) and outside it (customers, suppliers, creditors, banks, investors, etc.), wh

    No 60 - December 2020 > FINANCIAL STATEMENTS – OBJECT OF THE FINANCIAL AUDIT

  53. 53. 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

  54. 54. TECHNOLOGIES AND THEIR IMPACT ON AUDIT — 01 April 2021

    Authors:   • Viorica NEACȘU (BURCEA), email: viorica.burcea@yahoo.com, Afiliation: University of Valahia Targoviste, Romania
    Abstract: As technology has become indispensable in any field of life and therefore in auditing, this paper aims to study the influence of technology on

    No 61 - March 2021 > TECHNOLOGIES AND THEIR IMPACT ON AUDIT

  55. 55. 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

  56. 56. 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