Internal control, audit and assurance

The Professional Dimension of the Accountant Within Modern Mechanisms for Preventing, Identifying, and Managing Financial Fraud

The Professional Dimension of the Accountant Within Modern Mechanisms for Preventing, Identifying, and Managing Financial Fraud

Maria Bursuc

Internal control, audit and assurance

Pages: 2-11

Number 1, January 2026

DOI: dx.doi.org/10.37945/cbr.2026.01.01

Statistics: views 30 / PDF DL 21 / PDF views 15

Abstract | PDF (234.23 KB)

Internal Controls and Financial Performance of Small and Medium Enterprises in Mbale City, Uganda

Internal Controls and Financial Performance of Small and Medium Enterprises in Mbale City, Uganda

Isaac Peter Otai, Barbara Deborah Erima Birungi

Internal control, audit and assurance

Pages: 73-82

Number 3, March 2025

DOI: dx.doi.org/10.37945/cbr.2025.03.07

Statistics: views 38 / PDF DL 206 / PDF views 5

Abstract | PDF (273.84 KB)

Perception of the Importance of Internal Audit Effectiveness and Its Impact on Organizational Performance in Public Enterprises: Empirical Evidence from Morocco

Perception of the Importance of Internal Audit Effectiveness and Its Impact on Organizational Performance in Public Enterprises: Empirical Evidence from Morocco

Kawtar Benkirane, Khadija Benazzi

Internal control, audit and assurance

Pages: 65-81

Number 9, September 2024

DOI: dx.doi.org/10.37945/cbr.2024.09.07

Statistics: views 40 / PDF DL 317 / PDF views 17

Abstract | PDF (390.01 KB)

Effectiveness of Auditor’s Report as a Medium of Communication to Reduce the Level of the Audit Expectation Gap of Amon Chartered Accountants

Effectiveness of Auditor’s Report as a Medium of Communication to Reduce the Level of the Audit Expectation Gap of Amon Chartered Accountants

Newman Wadesango, Nasoma David, Lovemore Sitsha

Internal control, audit and assurance

Pages: 62-73

Number 7, July 2024

DOI: dx.doi.org/10.37945/cbr.2024.07.07

Statistics: views 26 / PDF DL 170 / PDF views 11

Abstract | PDF (264.83 KB)

The Influence of Audit, an Important Component of Corporate Governance, on the Companies’ Performance in the Energy Sector

The Influence of Audit, an Important Component of Corporate Governance, on the Companies’ Performance in the Energy Sector

Daniel Ceguș, Anda Gheorghiu, Florentina Neamțu

Internal control, audit and assurance

Pages: 11-22

Number 6, June 2024

DOI: dx.doi.org/10.37945/cbr.2024.06.02

Statistics: views 98 / PDF DL 200 / PDF views 56

Abstract | PDF (294.73 KB)

Effect of Audit Market Concentration on Pricing and Audit Quality. Evidence from an Emerging Economy

Effect of Audit Market Concentration on Pricing and Audit Quality. Evidence from an Emerging Economy

Sunday Otuya

Internal control, audit and assurance

Pages: 71-80

Number 5, May 2024

DOI: dx.doi.org/10.37945/cbr.2024.05.07

Statistics: views 44 / PDF DL 212 / PDF views 21

Abstract | PDF (277.00 KB)

Perspectives on the Relevance of the Internal Control System in Combating and Investigating Frauds in Financial Reporting

Perspectives on the Relevance of the Internal Control System in Combating and Investigating Frauds in Financial Reporting

Valentin Burcă, Nicolae Bobițan, Diana Dumitrescu

Internal control, audit and assurance

Pages: 33-41

Number 10, October 2023

DOI: dx.doi.org/10.37945/cbr.2023.10.04

Statistics: views 90 / PDF DL 272 / PDF views 64

Abstract | PDF (258.96 KB)

Audit Quality, Board Governance and Real Earnings Management – Indonesian Evidence

Audit Quality, Board Governance and Real Earnings Management – Indonesian Evidence

Krismiaji, Handayani, Sumayyah

Internal control, audit and assurance

Pages: 64-73

Number 8, August 2023

DOI: dx.doi.org/10.37945/cbr.2023.08.07

Statistics: views 59 / PDF DL 226 / PDF views 26

Abstract | PDF (242.34 KB)

The Effect of the Audit Committee on the Firm Value of State-Owned Enterprises in Indonesia: The Mediation Role of Financial Performance

The Effect of the Audit Committee on the Firm Value of State-Owned Enterprises in Indonesia: The Mediation Role of Financial Performance

Anggita Langgeng Wijaya, Ima Widha Ratnasari

Internal control, audit and assurance

Pages: 60-72

Number 6, June 2023

DOI: dx.doi.org/10.37945/cbr.2023.06.07

Statistics: views 55 / PDF DL 312 / PDF views 30

Abstract | PDF (272.08 KB)

The Preventive Financial Control, a Tool for Organizing and Increasing the Efficiency of the Public Entities’ Activity

The Preventive Financial Control, a Tool for Organizing and Increasing the Efficiency of the Public Entities’ Activity

Elena Stănciulescu

Internal control, audit and assurance

Pages: 45-55

Number 8, August 2022

DOI: dx.doi.org/10.37945/cbr.2022.08.05

Statistics: views 164 / PDF DL 262 / PDF views 93

Abstract | PDF (202.24 KB)

The Controlling – the Prospective Key that Leads the Way towards the Proactive Fulfilment of the Firm’s Objectives

The Controlling – the Prospective Key that Leads the Way towards the Proactive Fulfilment of the Firm’s Objectives

Luana Cosăcescu

Internal control, audit and assurance

Pages: 10-16

Number 11, November 2021

DOI: dx.doi.org/10.37945/cbr.2021.11.02

Statistics: views 120 / PDF DL 373 / PDF views 59

Abstract | PDF (244.93 KB)

A Literature Review on the Auditor’s Independence Between Threats and Safeguards

A Literature Review on the Auditor’s Independence Between Threats and Safeguards

Andreea Claudia Crucean

Internal control, audit and assurance

Pages: 64-72

Number 7, July 2020

DOI: dx.doi.org/10.37945/cbr.2020.07.08

Statistics: views 167 / PDF DL 780 / PDF views 140

Abstract | PDF (8.39 MB)

Internal Audit (II)

Internal Audit (II)

Mirela Păunescu

Internal control, audit and assurance

Pages: 46-55

Number 4, April 2020

DOI: dx.doi.org/10.37945/cbr.2020.04.06

Statistics: views 224 / PDF DL 613 / PDF views 139

Abstract | PDF (8.17 MB)

Internal Audit (I)

Internal Audit (I)

Mirela Păunescu

Internal control, audit and assurance

Pages: 35-42

Number 3, March 2020

DOI: dx.doi.org/10.37945/cbr.2020.03.04

Statistics: views 232 / PDF DL 794 / PDF views 281

Abstract | PDF (8.04 MB)


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