Corruption and Internal Control Weaknesses: Case Study Romania

Corruption and Internal Control Weaknesses. Case Study Romania

Corruption represents one of the major causes of poverty all over the world and European Union is fighting against it. In the last few years, the corruption phenomenon registered a high level in some European countries and became one of the most problematic factors for doing business, due to the evolution of the perceived top five global risks: interstate conflict and regional consequences, ext...

A Model for Investigating Internal Control Weaknesses

assessing political stability and instability in central asia and caucasus; case study, azerbaijan and kyrgyzstan

منطقه ی آسیای مرکزی وقفقاز به عنوان منطقه ای تاریخی و به دلیل دارا بودن ذخایر عظیم هیدرو کربنی از اهمیت ویژه ای برخوردار است. کشورهای این منطقه از عوامل عمده ی بی ثباتی نظیر عوامل جغرافیایی، اقتصادی، امنیتی، اجتماعی و سیاسی رنج می برند. پس از فروپاشی اتحاد جماهیر شوروی کشورهای منطقه از نعمت استقلال ناخواسته ای برخوردار شدند که مشکلات فوق را برای آن ها چندین برابر می کرد. در این روند برخی از این...

Confronting the Past: Corruption in Post-Communist Hungary and Romania

Why are some states more corrupt than others? More specifically, why is post-communist Romania significantly more corrupt than post-communist Hungary even though both transitioned to democracy from USSR satellite states in 1989 and both went on to enter the European Union? This paper argues that though the implementation of communism in political institutions at the time of transition cannot se...

The Consequences of Information Technology Control Weaknesses on Management Information Systems: The Case of Sarbanes-Oxley Internal Control Reports

In this article, the association between the strength of information technology controls over management information systems and the subsequent forecasting ability of the information produced by those systems is investigated. The Sarbanes–Oxley Act of 2002 highlights the importance of information system controls by requiring management and auditors to report on the effectiveness of internal con...