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1. 1. 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

2. 2. 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

3. 3. 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

4. 4. 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

5. 5. 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

6. 6. 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

7. 7. 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