Athenaeum University

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



Giuseppe Garibaldi No. 2A
Bucharest, Romania


Tel: +4
Fax: +4



Words from the editor


The Internal Auditing & Risk Management is a bi-annual, peer-reviewed, open-access journal started in 2006 by Athenaeum University and publishes original high-quality papers in the field of management and auditing.

The Internal Auditing & Risk Management is a journal dedicated to the professional economists in higher education, business, government service and the financial sector.

The Editorial Board decided that starting with 2022, the Internal Auditing & Risk Management Journal will be published twice a year, respectively, in March and September.

Aims & Scope

The primary mission of The Internal Auditing & Risk Management is to create an intellectual and practitioner forum for the exchange of information, knowledge, insights and expertise in the rapidly changing field of auditing and management. By exploring current practices, ideas and experience, it provides a framework of explanation and guidance on developments and research, as well as perspectives on professional and career development.

The main aims of the Journalare to stimulate intellectual debate, to promote better risk management practices and to contribute to the development of risk management methodologies.

Internal Auditing gives you insight into compliance issues, riskassessment, fraud prevention, corporate governance, IT auditing, and many other topics.

The Internal Auditing & Risk Management readership comprises academics, practitioners, consultants, civil servants and research students with an interest in research in internal auditing, risk management and related fields. Articles published within the journal must make a clear contribution to theory and/or practice. Papers should also demonstrate awareness and understanding of existing debates and issues and should be of interest to academics and practitioners

Besides original papers, etc. Internal Auditing & Risk Management also has a practitioner forum which aims at publishing case-based studies from practitioners, in particular. It will also publish book reviews and conference Reports.

Original contributions may address any aspect of auditing  and management theory and practice.

The topics to be covered include, but are not limited to: Management of risks in the private and public sectors, Public sector/governmental auditing, Audit aspects of corporate governance, Audit quality, Environmental and social audits, Audit related ethical issues, Audit regulation, Public management.

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Athenaeum University Publishing House
Address: 2A,Giuseppe Garibaldi street, District 2, Bucharest, Romania,
Phones: 004 021 2305726; 004 021 2305738
Fax: 004 021 2317418
Frequency of publication: bi-annualy
Format: print and online
Publication language: English 

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

The publication is licensed under a Creative Commons Attribution 4.0 International license.

The views and opinions expressed in articles are those of the author(s) and do not necessarily reflect the views or opinions of the Internal Auditing & Risk Management Journal editors. The authors assume all responsibility for the ideas expressed in the published materials.