INTERNAL AUDIT AND RISK MANAGEMENT
Maybe we have never spoken in Romania at such a high level about an activity which for the western internal auditors represents a subjects that caught attention long time ago, and which is very useful in their activities concerning internal audit activities. We are talking about risk management.
I , as main author, declare and undersign, that the paper is an original and common work of me and all subsequent authors. The paper as a whole or part of it has not been published or submitted to other Journal. The right to publish the accepted paper is transferred to and owned by “Annals of Constanta Maritime University” Journal.