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This research paper is a study of the application of selection techniques in financial audit, with particular attention to the sampling selection technique, as well as an attempt to find out how to improve them, especially in the current informational context. Computer assisted auditing techniques (CAATS) are able to analyze enlarge data volumes to distinguish errors by taking all activities of the economic entity in the audit period. [ABSTRACT FROM AUTHOR]

Circular economy supports the harmonization of human needs for sustainable long-term development by optimizing resource usage so that you consume as little and to re-use as much as possible. Optimizing resource use reaches a threshold of balance where the quantity of natural resources consumed net does not endanger their rhythm of natural restoration for future generations needs. It creates opportunities for business by increasing prices, resources volatility, rationalization of consumption, supply chain development, etc., requiring the development and optimization o f new business models. The aim o f this work consists in the presentation of a business model adapted to the current geo-economic environment characterized by the prism of circular economy. [ABSTRACT FROM AUTHOR]

The content of this research theme is topical due to the fact that information technologies have a very strong influence on the companies' financial-accounting system. The globalization of all the activity domains, in the contemporary society, has transformed the use of IT into a competitive advantage because organizations have become increasingly complex in point of their organizational structure and geographic extension, being obliged to face large data volumes and a high level of competition, especially during crisis periods. At present, the demand of information has intensified due to factors such as the progress of the society, the modernization and systematization of the economy. In this context, one can affirm that the financial-accounting system has acquired a remarkable value with implications on the decision-making based on relevant and real-time information. The objective of this paper is to demonstrate that the role of the information systems and also the accounting as a whole has changed significantly given the progress recorded on the level of the organization but also the conditions of the new technological and economic realities. [ABSTRACT FROM AUTHOR]

The modern society simultaneously acknowledges a growth and diversification of the activity, and, also, the increased potential of the fraud. This case study focuses on the theoretical ideas regarding the concept of "fraud", and, also, the instruments and computer assisted techniques used to reveal it within the public institution. Throughout a theoretically applicable initiative, the present article tries to outline the characteristics of the IDEA instrument which is used by the Supreme Audit Institutions. [ABSTRACT FROM AUTHOR]

The work coordinates of accountancy in the new information era suppose a renunciation to many traditional instruments and an acceptance of others, imposed by the modern organization, as well as the recognition of accounting information as a necessary input in decision making. The present study analyses, on the basis of the data gathered from the application of a survey: 1.how small and medium-sized enterprises (SMEs), the most numerous entities in the economy, use the information provided by the accounting information system; and 2.the need to use the existing financial-accounting information more profitably by means of well-founded economic decisions, through the use of IT decision assistance systems. [ABSTRACT FROM AUTHOR]