The evaluation of the internal audit risk regarding public procurements

The paper wants to highlight the risk evaluation only for The public procurements carried out through demands of supply. Internal auditors must report the results of their work to the general management and any significant weakness discovered during the audit mission. But, on the other hand, we must not forget that auditors also face a risk, such as the detection risk, called the audit risk. Therefore, the internal auditor must consider the audit risk at the level of each operation as being an auditable object so that a low number of remained material errors are recorded.internal audit risk, risk evaluation, public procurements

EFFICIENCY AUDIT WITHIN THE SOCIAL HEALTH INSURANCE SYSTEM. HOSPITAL SERVICES PROVIDERS IN ROMANIA

Given how the healthcare sector records a continuous rise of costs, decision factors and theoreticians try to develop policies that will contribute to the improving the way resources are used.performance auditing, efficiency, DRG

CONSIDERATIONS REGARDING THE INFLUENCE OF THE BASE LEADING RATE OVER INVESTMENT PROJECTS FINANCED BY EU FUNDS

The investment process is a complex economic process that implies risks. Allottingcapital resources in an investment project without using an adequate discount rate of the cashflows, which will take into account the evolution of the base leading rate of NBR (National Bank ofRomania), can lead to the total or partial loss of the invested capital by the European Union, byRomania’s government and by the applicants. There is a permanent concern from the experts tofind an adequate indicator to calculate the discount rate of the cash flows, which will be able toprovide an accurate image of the efficiency of an investment project and that will allow to make theright decision regarding the existent financing or capital investment alternatives.discount rate, base leading rate, internal rate of return (IRR), net present value (NPV)

THE PUBLIC INTERNAL AUDIT COMMITTEE IN THE SOCIAL HEALTH INSURANCE SECTOR- A NECESSITY IN ROMANIA

Health care reform and health system financing required to meet population needsand current financial constraints proved to be a major challenge worldwide. In these conditions therole of Public Internal Audit Committee in the public system is extremely important. It is known thatthe requirement to provide proposals to the Board, to the overall management and grant supportrequired for their implementation has led to these structures.audit committee, internal audit, corporate governance, risk management, healthcare

CONSIDERATIONS ON AUDIT OF GROUP FINANCIAL STATEMENTS

The objective of this paper is to present a comparative analysis of the consolidatedfinancial statements according to the International Financial Reporting Standards or the EuropeanDirectives and see how such accounting alternative affect the explanatory notes to the consolidatedfinancial statements, especially regarding to the revaluation basis of the assets. The study seeks todetermine if the accounting diversity influences the work of the financial auditor. The resultsindicate that the two frameworks in elaborating the consolidated financial statements have asignificant ascendancy on the audit of the group financial statements.Consolidated Financial Statements, The 7th European Directive, Financial Audit

EFFICIENCY AUDIT WITHIN THE SOCIAL HEALTH INSURANCE SYSTEM. HOSPITAL SERVICES PROVIDERS IN ROMANIA

Given how the healthcare sector records a continuous rise of costs, decision factors and theoreticians try to develop policies that will contribute to the improving the way resources are used

Związek między satysfakcją turystów i lojalnością wobec kierunku podróży

This study analyse the relationship between tourists satisfaction with destination loyalty in Alba County. The research is based on data collected from a market research contract in the tourism sector in Alba County and the period submitted for analysis is 2013 – 2015, when there have been identified 365 tourists. Regarding the methodology, one can notice that into Equation Estimation, Least Squares Options, we selected “White” for Coefficient covariance matrix. Also, we pointed out Standard deviation for Type weights options, and for Weighted series we selected Log(Expenditure). According to log-log regression model estimation output, 18 predictors determined a decrease (i.e. almost 55% from total predictors) and 15 independent variables determined an increase in the tourists’ number of visits. In terms of the dichotomous variables related to tourist satisfaction, it was highlighted that ten of exogenous cause a positive reaction in Number of Visits and ten of them a negative one. The elasticity of Number of Visits with respect to Log(Expenditure) is about -0.0959, suggesting that if the level of expenditure goes up by 10 percent, on average, the tourists’ number of visits goes down by about 1 percent. Thus, Number of Visits is very responsive to changes both variables related to tourist satisfaction and in personal tourist’s expenditure.Niniejsze badanie analizuje związek między satysfakcją turystów a ich lojalnością wobec kierunku podróży w okręgu Alba. Badania opierają się na danych zebranych w ramach umowy o badaniach rynku w sektorze turystyki w okręgu Alba. Analiza obejmuje lata 2013–2015 i 365 turystów. Badania pokazały, że 18 predyktorów (tj. prawie 55% wszystkich predyktorów) wpłynęło na spadek, a 15 niezależnych zmiennych wpłynęło na wzrost liczby odwiedzin turystów. Jeśli chodzi o zmienne dychotomiczne związane z satysfakcją turystów, dziesięć zmiennych egzogennych wywołało pozytywną reakcję w liczbie odwiedzin, a dziesięć z nich negatywną. Elastyczność liczby wizyt w odniesieniu do Log(wydatki) wynosi około -0,0959, co sugeruje, że jeśli poziom wydatków wzrośnie średnio o 10 procent, liczba odwiedzin turystów zmniejszy się o około 1 procent. Tak więc liczba wizyt jest bardzo wrażliwa na zmiany zarówno zmiennych związanych z satysfakcją turystyczną, jak i wydatkami turystów indywidualnych