• Acasa
• Scop şi obiective
• Acces şi indexare
• Colectiv editorial
• Ghiduri
• Recenzare
• Arhiva
• Trimite articol
• Contact
• U.C.B.

We are living in an informational era where the changes and challenges are very complex and at high speed. The informational system has become a premises for starting a new day. Its presence within the activity of a certain institution is more and more dispensable.

 Nowadays the auditors have a very important role in studying the systems, the processes, the mechanisms, etc, so that the approach in offering recommendations is the result of everything that is going on and which can generate. The audit activity is external, independent, but human, thus it cannot lack risks. The risk associated to the audit activity, considered as being an inherent, checking and residual risk, brings forward to the user that the accountant information which is validated by means of audit cannot itself lack risks, so we can notice a direct relation between the audit risk and the risk associated to the information given publicly by entities.  That is why, the tendency which the audit societies must follow is to manage as efficiently as possible the risks afferent to these activities, which for them, is becoming a risk of an economic origin.