0000000000237039
AUTHOR
Alexandra Tieanu
The Role of Internal Audit in Fraud Prevention and Detection
Abstract This article aims to not just briefly describe the role of the internal audit in the detection of possible frauds, but also to highlight its importance in preventing the commission of frauds in any economic entity. Moreover, the analysis intends to especially point out the advantages that an internal audit can offer to the management of an economic entity and its partners, and to the society as a whole as well. Starting from the premise that auditors are not the adversaries of an entity, one should remember that: the internal audit is a function of assistance offered to the leadership of that entity in order for them to better manage their activities; it expresses judgments on all …
Research and Science Today Supplement 2/2014
In this supplement of Research and Science Today journal are included scientific articles which debate problems from social science fields, engineering sciences fields, legal sciences and medical sciences fields: European borders, social challanges, immigration flows, migration in Europa, syrian refugees in Romania, modernity, cultural identity, Ukraina and Crimeea, financial crisis, constructivist Europe, economic security, democratic regimes, unilateral separation, lobbying for migration policy, naturalism, migrant wave.Research and Science Today Journal is a publication founded in 2011 and it is dedicated to the students of all levels (license, master and doctoral) of faculties in the co…
Dysfunctionalities of Faulty Fiscal Inspections for Tax Payers: The Case of Detachment for Work Reasons
Abstract This article does not merely suggest a short comparison between two completely opposed opinions, that of the fiscal inspectors and that of the specialists (accountants, accounting experts, fiscal consultants) that are hired and/or are contract-bounded staff of a commercial entity, regarding the fiscal status of detachment (an aspect that is regulated by internal and international normative acts). It intends, therefore, to be an analysis on the danger of dysfunctionalities of a fiscal inspection on the activity of the tax payers (or simply put the abridged interpretation of the legislation, in order to attract large amounts of money to the state budget by any means), in order to per…