Search

Your search has 18 results!

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. 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. OPERATIONAL RISK MANAGEMENT AND MONITORING — 21 December 2014

   Authors:   • Ion CROITORU, email: ion.croitoru.ag@gmail.com, Afiliation: „Athenaeum” University of Bucharest, Romania
   Abstract: A major concern for every organization is to identify the risks they face. Thus, all risks associated objectives, activities or actions taken should b

   No 36 - December 2014 > OPERATIONAL RISK MANAGEMENT AND MONITORING

4. 4. 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

5. 5. 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

6. 6. 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

7. 7. INTERNAL CONTROL - MANAGEMENT RESPONSIBILITY — 16 January 2015

   Authors:   • Ph.D. Emilia VASILE, email: rector@univath.ro, Afiliation: "Athenaeum” University Bucharest  • Assistant lecturer Ion CROITORU, email: ion.croitoru.ag@gmail.com, Afiliation: "Athenaeum” University Bucharest
   Abstract: Internal control is a process designed, implemented and maintained by the management of the organization in order to provide reasonable assurance conc

   No 23 - September 2011 > INTERNAL CONTROL - MANAGEMENT RESPONSIBILITY

8. 8. 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

9. 9. 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”

10. 10. INTERNAL CONTROL MANAGEMENT - KEY FACTOR IN OBJECTIVES — 05 January 2016

    Authors:   • PhD. Emilia VASILE, email: rector@univath.ro, Afiliation: „Athenaeum” University of Bucharest  • PhD. Ion CROITORU, email: ion_croitoru_4u@yahoo.com, Afiliation: “Athenaeum” University of Bucharest
    Abstract: Internal Control Management is a management function that allows management to exercise based on standardized internal control responsibilities and wh

    No 40 - December 2015 > INTERNAL CONTROL MANAGEMENT - KEY FACTOR IN OBJECTIVES

11. 11. 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

12. 12. 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

13. 13. INTERNAL MANAGEMENT CONTROL APPROACH BY IMPLEMENTATION OF STAGES OF THE INTERNAL CONTROL MANAGEMENT SYSTEM IN PUBLIC ENTITIES — 07 June 2016

    Authors:   • Marin POPESCU, PhD, email: marin.popescu@univath.ro, Afiliation: „Athenaeum” University of Bucharest  • Silvia-Mihaela POPESCU, PhD Student, email: mihaela88popescu@gmail.com, Afiliation: „Valahia” University of Targoviste  • Gabriela MANGU, PhD Student, email: gabriela.mangu@gov.ro, Afiliation: „Valahia” University of Targoviste
    Abstract: The internal managerial control system of public entity, envisages the realization of three categories of permanent objectives, namely: a) objecti

    No 42 - June 2016 > INTERNAL MANAGEMENT CONTROL APPROACH BY IMPLEMENTATION OF STAGES OF THE INTERNAL CONTROL MANAGEMENT SYSTEM IN PUBLIC ENTITIES

14. 14. MANAGEMENT PROCESS OF SENSITIVE FUNCTIONS BY COMPONENT OF INTERNAL CONTROL MANAGEMENT IN PUBLIC INSTITUTIONS — 22 December 2016

    Authors:   • Prof.univ.dr.Marin POPESCU, email: marin.popescu@gov.ro, Afiliation: University „Athenaeum” of Bucharest   • Drd. Silvia-Mihaela POPESCU, email: mihaela.popescu@gov.ro, Afiliation: Universitatea Valahia Târgoviște  • Drd. Gabriela MANGU, email: gabriela.mangu@gov.ro, Afiliation: Universitatea Valahia Târgoviște
    Abstract: Secretary General of the Government Order No. 400/2015 of 16 standards cover all internal control management. Managerial internal control standards d

    No 44 - December 2016 > MANAGEMENT PROCESS OF SENSITIVE FUNCTIONS BY COMPONENT OF INTERNAL CONTROL MANAGEMENT IN PUBLIC INSTITUTIONS

15. 15. THE ROLE OF INTERNAL CONTROL IN THE GOVERNANCE OF THE UNDERTAKING — 29 March 2018

    Authors:   • Emilia VASILE, email: rector@univath.ro, Afiliation: University Athenaeum, Bucharest  • Ion CROITORU, email: ion.croitoru.ag@gmail.com, Afiliation: University Athenaeum, Bucharest
    Abstract: Governance is a key element in increasing economic performance, being responsible for developing development policies and strategies, building the

    No 49 - March 2018 > THE ROLE OF INTERNAL CONTROL IN THE GOVERNANCE OF THE UNDERTAKING

16. 16. 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

17. 17. 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

18. 18. INTERNAL CONTROL IN ROMANIA MALFUNCTIONS – PERSPECTIVES — 25 September 2017

    Authors:   • Silvia Mihaela POPESCU , email: mihaela.popescu@gov.ro , Afiliation: Valahia University from Târgovişte   • Dănuț Petrișor GRUIA, email: gruia.petrisor@yahoo.it , Afiliation: Valahia University from Târgovişte
    Abstract: The phrase "internal control" highlights the responsibility of all hierarchical levels for the management of all internal processes carried

    No 47 - September 2017 > INTERNAL CONTROL IN ROMANIA MALFUNCTIONS – PERSPECTIVES