THE RELATIONSHIP BETWEEN INTERNAL AND EXTERNAL AUDIT Professor PhD Atanasiu Pop‚ „Babeş-Bolyai” University of Cluj-Napoca‚ e-mail: apop@econ.ubblcuj.ro PhD Student Cristina Boţa-Avram‚ „Babeş-Bolyai” University of Cluj-Napoca‚ e-mail: botaavram@gmail.com PhD Student Florin Boţa-Avram‚ „Babeş Bolyai” University of Cluj-Napoca‚ e-mail: botaavramflorin@yahoo.com ABSTRACT: Analyzing the evolution process of internal audit‚ from its beginnings and so far‚ we can easily notice that internal audit function
Premium Auditing Internal audit Audit
Planning Planning is an essential feature of internal audit. The auditor can plan to check the accounts system. The plan may relate to accounting functions like purchase‚ sales‚ income‚ expenses and shares. The planning includes degree of risk and extent of audit. It also states the nature of audit work. 2. Controlling Controlling is an essential feature of internal audit. The auditor examine the operation of accounting system. He can control audit work through audit programme. The whole work is distributed
Premium Auditing Audit Internal control
The Relationship Between Food and Sickness PSY/211 November 14‚ 2012 The Relationship between food and sickness There are various learning theories proposed by various people on the types of learning behavior. The main learning techniques of learning theories are classical‚ operant‚ and cognitive social learning. Classical conditioning is the learning in which a neutral stimulus creates a response after it is paired with a stimulus that naturally brings about that response (Feldman‚ 2010)
Premium Classical conditioning Behaviorism Operant conditioning
The relationships between grandparents and grandchildren vary within every family. Some families develop strong relationships with their grandchildren‚ while others are seemingly unrecognized by one another. For this interview‚ I was hoping to come into contact with an individual who has maintained a healthy relationship with his or her descendants. Originally I was going to interview someone outside of my family; however‚ I realized that if I were to interview my own grandmother‚ I could demonstrate
Premium Family
GERST2250 Madness and Genius Prof. Anette Schwarz Annabelle (Yameng He) Mother or Lover? The Relationship between Werther and Lotte Do we look for people we know in those we meet? After reading this book‚ I found the relationship between Charlotte and Werther most mysterious. As most people consider they are true friends‚ but as to me they are more like mother and son. Werther is perhaps redirecting the love he denies to his mother to Lotte‚ whom he sees as a perfect motherly being
Premium Mother Johann Wolfgang von Goethe Family
those of the upper classes to be together. Also‚ marriage was lifelong meaning that once married‚ both the Montagues and the Capulets would be unable to legally end the relationship‚ and would have to accept it. At least Romeo‚ Juliet‚ and Friar Lawrence believed that both families would‚ and that it would help end the feuding between the two families. ACT 3 - WHAT WAS THE RESULT OF ROMEOS IMPULSIVENESS
Premium Romeo and Juliet Romeo Montague Juliet Capulet
The Relationship between Man and Nature People valued passenger pigeons and were a part of many aspects of human life and culture. Passenger pigeons populations were estimated at five billion individuals in North America during the 19th century. People ate their fatty meat‚ they used the feathers of passenger pigeons to stuff pillows and mattresses‚ people also hunted them for sport. In the end though‚ the last passenger pigeon in existence died at the Cincinnati Zoo in the spring of 1914. There
Premium Chernobyl disaster Columbidae
The second period Mythology class spent September learning about dreams. The lesson was mainly based on the relationship between mythology and dreams according to Carl Jung. To begin with‚ dreams come from our mind and the collective unconscious. There are several levels of dreaming‚ categorized by the content inside of it. Ninety five percent of dreams are level one dream‚ which contains and influenced by pre-sleep external stimuli. These dreams does not signify any importance. However‚ the other
Premium Sleep Dream Psychology
Introduction: Creativity According to cognitive psychologist Robert J. Sternberg‚ creativity can be broadly defined as "...the process of producing something that is both original and worthwhile." Creativity is all about finding new ways of solving problems and approaching situations. This isn ’t a skill restricted to artists‚ musicians or writers; it is a useful skill for people from all walks of life. Three Dimensions of creativity: Kaufman and Baer found three dimensions in self-reports
Premium Problem solving
Shakespeare. The story is about the revenge of Prince Hamlet on his uncle Claudius‚ who has murdered Hamlet’s father‚ the King‚ and then taken the throne and married Hamlet’s mother. In this play‚ Gertrude is Hamlet’s mother and Queen of Denmark. Her relationship with Hamlet is somewhat turbulent‚ since he resents her for marrying her husband’s brother Claudius after he murdered the King (young Hamlet’s father‚ King Hamlet). Gertrude is first seen in Act 1 Scene 2 as she tries to comfort Hamlet about the
Free Hamlet Characters in Hamlet Prince Hamlet