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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” UniversityNo 69 - March 2024 > Full Issue
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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 audNo 67 - Supplement May 2023 > THE IMPACT OF AI ON INTERNAL AUDIT AND ACCOUNTING PRACTICES
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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&rdquNo 68 - September 2023 > Full Issue
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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 sectoNo 67 - March 2023 > NEW PERSPECTIVES FOR IMPROVING THE QUALITY OF AUDIT MANAGEMENT
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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” UniversityNo 67 - March 2023 > Full Issue
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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 funNo 66 - September 2022 > EXTERNAL PUBLIC AUDIT, A TOOL TO IMPROVE THE DECISIONS BY THE MANAGEMENT OF PUBLIC FUNDS FOR SUSTAINABLE DEVELOPMENT
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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” UniversityNo 66 - September 2022 > Full Issue
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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 cNo 62 - Supplement June 2021 > COVID-19 PANDEMIC AND THE IMPACT ON PUBLIC MANAGEMENT
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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 iNo 64 - December 2021 > EU SOCIAL PROGRESS INDEX - SHORT AUDIT OF QUALITY OF LIFE AND SOCIAL WELFARE IN ROMANIA
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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” UniversityNo 64 - December 2021 > Full Issue
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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. HoNo 36 - December 2014 > CHALLENGES INVOLVED IN IMPLEMENTING OF ERP AND AUDITING
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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 sNo 36 - December 2014 > SHORTCOMINGS IN EARNINGS MANAGEMENT DETECTION RESEARCH AREA: A STATE OF THE ART OF CONTEMPORARY INSIGHTS
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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 byNo 36 - December 2014 > THE IMPORTANCE OF INTERNAL AUDIT IN OPTIMIZING MANAGEMENT PROCESSES
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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 andNo 30 - June 2013 > CORPORATE GOVERNANCE IN THE CURRENT CRISIS
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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 orNo 30 - June 2013 > INTERNAL AUDIT, RISK DETECTION TOOL FOR CONTEMPORARY CRISIS
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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” UniversNo 65 - March 2022 > Full Issue
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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 thNo 34 - June 2014 > THE IMPACT OF ACCOUNTING INFORMATION SYSTEMS (AIS) ON PERFORMANCE MEASURES WITH VALUE RELEVANCE OF AUDITORS’ COMMUNICATIONS
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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 entityNo 27 - September 2012 > THE PROSPECTS OF THE INTERNAL AUDIT IN IMPROVING MANAGEMENT OF PUBLIC INSTITUTIONS
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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, cNo 25 - March 2012 > GESTIONAREA RISCURILOR ÎN ACTIVITATEA FINANCIAR-CONTABILĂ
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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, managemeNo 25 - March 2012 > RISK MANAGEMENT IN THE FINANCIAL AND ACCOUNTING ACTIVITY
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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 evNo 22 - June 2011 > CONCEPTUL DE VALOARE ADĂUGATĂ ÎN AUDITUL INTERN
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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 coNo 22 - June 2011 > INTERNAL AUDITING VALUE ADDED CONCEPT
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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 liNo 22 - June 2011 > THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND FINANCIAL REPORTING TIMELINESS FOR COMPANIES LISTED ON EGYPTIAN STOCK EXCHANGE “AN EMPIRICAL STUDY”
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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 activităţilNo 21 - March 2011 > COMPLEMENTARITATEA FUNCŢIONALĂ ŞI PROCEDURALĂ DINTRE „AUDITUL INTERN” ŞI „AUDITUL PUBLIC INTERN”
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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 entitNo 21 - March 2011 > FUNCTIONAL AND PROCEDURAL COMPLEMENTARITY BETWEEN “INTERNAL AUDIT” AND “PUBLIC INTERNAL AUDIT”
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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 aNo 20 - December 2010 > MODEL DE RETRATARE A ACTIVELOR DIN PERSPECTIVA MENŢINERII CAPITALULUI NATURAL
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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 thNo 20 - December 2010 > ASSETS RESTATEMENT MODEL FROM THE NATURAL CAPITAL MAINTENANCE PERSPECTIVE
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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 performanNo 19 - September 2010 > BRAINSTORMINGUL - TEHNICĂ DE COLECTARE A DOVEZILOR ÎN AUDITUL PERFORMANŢEI
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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 flexibilNo 19 - September 2010 > BRAINSTORMING - EVIDENCE COLLECTION TECHNIQUES IN THE PERFORMANCE AUDIT
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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 IntNo 19 - September 2010 > INTERNAL AUDIT PRACTICES OF LISTED CONSTRUCTION COMPANIES IN MALAYSIA: SOME PRELIMINARY EVIDENCE
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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 makingNo 18 - June 2010 > MISUNDERSTANDING OF ROLE AND POSITION OF ACCOUNTING STANDARD SETTING AUTHORITIES TO REDUCE INFORMATION ASYMMETRY: EMPIRICAL EVIDENCE OF IRAN
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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 auditNo 37 - March 2015 > TECHNIQUES AND PROCEDURES TO OBTAIN AUDIT EVIDENCE ASSETS
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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 planningNo 38 - June 2015 > PRELIMINARY ACCEPTANCE OF THE ENGAGEMENT ACTIVITIES
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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 hasNo 40 - December 2015 > CHARACTERISTIC ELEMENTS OF THE AUDIT COMMITTEE
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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 ofNo 41 - March 2016 > INTERNAL AUDIT AND ITS IMPACT ON FINANCIAL ACCOUNTING SYSTEM
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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. ANo 42 - June 2016 > THE ROLE OF THE FINANCIAL AUDIT IN PREVENTING AND COMBATING MONEY LAUNDERING
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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 fiNo 42 - June 2016 > CORPORATE GOVERNANCE AND EXTERNAL AUDITORS: HIGH AUDITING QUALITY
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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 financialNo 43 - September 2016 > THE MORALITY IN ACCOUNTANCY
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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 juNo 46 - Supplement June 2017 > CONCEPTUAL DELIMITATIONS AND REGULATION ON THE PROFESSIONAL JUDGMENT IN ACCOUNTING
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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 allowiNo 51 - September 2018 > THE INTERNAL AUDIT CONTRIBUTION TO KNOWING AND IMPROVING RISK MANAGEMENT OF ECONOMIC ORGANIZATIONS
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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 allowiNo 50 - Supplement June 2018 > PERSPECTIVES OF INTERNAL AUDIT PERFORMANCE IN ECONOMIC ORGANIZATIONS
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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 – theNo 52 - December 2018 > AUDIT AND INTERNAL CONTROL INDISPENSABLE TOOLS IN SUCCESSFUL IMPLEMENTATION OF EU PROJECTS
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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 cNo 53 - March 2019 > THE MANAGEMENT INFORMATION SYSTEMS REENGINEERING THROUGH ECONOMIC APPLICATIONS
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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
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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’sNo 53 - March 2019 > YES, BUT WAS IT A REAL AUDIT? THE TOSHIBA CASE
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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&nbNo 54 - June 2019 > Full Issue
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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
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48. Full Issue — 23 December 2019
Authors:
Abstract: INTERNAL AUDITING & RISK MANAGEMENT YEAR XIV, No. 4 (56), December 2019 Quarterly journal published by the &bdquoNo 56 - December 2019 > Full Issue
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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
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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
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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 witNo 57 - March 2020 > THE CHANGING NATURE OF WORK. BRIEF AUDIT OF HUMAN CAPITAL IN ROMANIA
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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” UniversNo 57 - March 2020 > Full Issue
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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&rNo 58 - June 2020 > Full Issue
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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&rdquoNo 59 - September 2020 > Full Issue
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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 financialNo 59 - September 2020 > RISK MANAGEMENT IN PUBLIC ENTITIES – MANDATORY ELEMENTS
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56. Full Issue — 21 December 2020
Authors:
Abstract: INTERNAL AUDITING & RISK MANAGEMENT YEAR XV, No. 4 (60), DECEMBER 2020 Quarterly journal published by the „AthenNo 60 - December 2020 > Full Issue
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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.), whNo 60 - December 2020 > FINANCIAL STATEMENTS – OBJECT OF THE FINANCIAL AUDIT
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58. Full Issue — 01 April 2021
Authors:
Abstract: INTERNAL AUDITING & RISK MANAGEMENT YEAR XVI, No. 1 (61), March 2021 Quarterly journal published by the „AthenaeNo 61 - March 2021 > Full Issue
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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 onNo 61 - March 2021 > TECHNOLOGIES AND THEIR IMPACT ON AUDIT
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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” UniverNo 62 - June 2021 > Full Issue
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61. Full Issue — 29 September 2021
Authors:
Abstract: INTERNAL AUDITING & RISK MANAGEMENT YEAR XVI, No. 3 (63), September 2021 Quarterly journal published by the „AthenaeuNo 63 - September 2021 > Full Issue