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Risk Management In The Financial And Accounting Activity


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  • Emilia VASILE

    (“Athenaeum” University of Bucharest)


    (“Athenaeum” University of Bucharest)

  • Daniela MITRAN

    (“Athenaeum” University of Bucharest)


The financial and accounting activity represents an important function of the organisation, through which measurement, evaluation, knowledge, management and control of assets, liabilities and equity can be performed, as well as the outcomes of the economic activity. Risk management process ensures that risk management is regularly monitored and that there are mechanisms that alert the management of the entity about arising risks or changes in already managed risks and that the appropriate control devices in order to minimize them are identified. The role of the internal audit is to conduct assessments on all components and financial and accounting activities or activities with financial implications and to track how public funds are used, namely if they are used efficiently and effectively and weather the financial information given to the management is appropriate and can contribute to achieving the planned results.

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Bibliographic Info

Article provided by Athenaeum University of Bucharest in its journal Internal Auditing and Risk Management.

Volume (Year): 1 (2012)
Issue (Month): 26 (March)
Pages: 13-24

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Handle: RePEc:ath:journl:tome:26:v:1:y:2012:i:26:p:13-24

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Related research

Keywords: business financial accounting; internal audit; risk assessment; risk identification; risk management; risk monitoring; risk tolerance;

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Cited by:
  1. Daniela MITRAN, 2013. "Improving Access Of Smes To The Public Procurement Markets," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 2(30), pages 244-251, June.


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