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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. 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. 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. NEW PERSPECTIVES FOR IMPROVING THE QUALITY OF AUDIT MANAGEMENT — 30 March 2023

Authors: • Larisa Roxana MANEA, email: larisamanea@yahoo.com , Afiliation: University of Valahia, Targoviste, Romania • Alexandra BRATU, email: alexandrabratu@gmail.com, Afiliation: University of Valahia, Targoviste, Romania
Abstract: The audit mission is, first of all, depending of the quality management standards developed at the level of each audit entity (private or public secto

No 67 - March 2023 > NEW PERSPECTIVES FOR IMPROVING THE QUALITY OF AUDIT MANAGEMENT
5. 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
6. 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
7. 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
8. 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
9. 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
10. 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
11. 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
12. 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
13. 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
14. 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
15. 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
16. 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
17. 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
18. 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
19. 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
20. 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
21. 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
22. 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
23. 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”
24. 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”
25. 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”
26. 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
27. 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
28. 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
29. 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
30. 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
31. 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
32. 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
33. 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
34. 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
35. 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
36. 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
37. 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
38. 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
39. 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
40. 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
41. 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
42. 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
43. 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
44. 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
45. 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
46. 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
47. 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
48. 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
49. 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
50. 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
51. 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
52. 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
53. 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
54. 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
55. 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
56. 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
57. 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
58. 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
59. 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
60. 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
61. 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
62. „EUROPEAN EDUCATION AREA” – ASPECTS REGARDING THE ROMANIAN HIGHER EDUCATION — 30 September 2024

Authors: • Luciana Bezeriţă (Tomescu), email: bezerita.luciana@univath.ro, Afiliation: Athenaeum University, Bucharest, Romania
Abstract: “Higher education” represents an important dimension of the “European Education Area,” holding a key role within population-ce

No 70 - September 2024 > „EUROPEAN EDUCATION AREA” – ASPECTS REGARDING THE ROMANIAN HIGHER EDUCATION
63. 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

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1. Full Issue — 01 April 2024

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

3. Full Issue — 30 September 2023

4. NEW PERSPECTIVES FOR IMPROVING THE QUALITY OF AUDIT MANAGEMENT — 30 March 2023

5. Full Issue — 30 March 2023

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

7. Full Issue — 30 September 2022

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

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

10. Full Issue — 22 December 2021

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

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

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

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

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

16. Full Issue — 29 March 2022

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

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

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

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

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

22. INTERNAL AUDITING VALUE ADDED CONCEPT — 16 January 2015

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

38. THE MORALITY IN ACCOUNTANCY — 05 September 2016

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

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

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

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

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

44. Full Issue — 01 April 2019

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

46. Full Issue — 28 June 2019

47. Full Issue — 30 September 2019

48. Full Issue — 23 December 2019

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

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

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

52. Full Issue — 25 March 2020

53. Full Issue — 30 June 2020

54. Full Issue — 29 September 2020

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

56. Full Issue — 21 December 2020

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

58. Full Issue — 01 April 2021

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

60. Full Issue — 29 June 2021

61. Full Issue — 29 September 2021

62. „EUROPEAN EDUCATION AREA” – ASPECTS REGARDING THE ROMANIAN HIGHER EDUCATION — 30 September 2024

63. Full Issue — 30 September 2024

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