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214 Popovici (Bărbulescu), A. 4th International Conference ”Globalization and Higher Education in Economics and Business Administration”, October 21-23, 2010, Iasi, Romania, pp. 220, pp.222-223 [6]. Smith, A. in Ciobanu, O. (2003), Educaţia economică în România: prezent şi perspectivă, Editura ASE, Bucureşti [7]. Jude, C.; Pop Silaghi, M. (2011) Innovation versus Income Convergence in Central and Eastern Europe. Is There a Correlation, Analele Universităţii din Oradea, Ştiinţe Economice, Tom XX, 1st Issue / July 2011, p.72 [8]. Popovici, A. (2011) The Dynamics of the Romanian Universities Graduates Number in the 2005-2010 Period, Proceedings of the 7 th International Conference on European Integration – New Challenges, 27-28 May, Oradea, pp. 476-478 [9]. Talpos, I.; Jivan, A.; Popovici, A. (2010) Market and Education. Certain Main Reformed Features of the Romanian Formation System in the Knowledge Society, Université dans la Société, 9ème Édition: L’apprentisage tout au long de la vie – appui pour la croissance économique, UNISO 2010 Proceedings, pp.269, 274-275 [10]. Institutul National de Statistică (2005) Anuarul statistic al României, Bucureşti [11]. Institutul National de Statistică (2006) Anuarul statistic al României, Bucureşti [12]. Institutul National de Statistică (2007) Anuarul statistic al României, Bucureşti [13]. Institutul National de Statistică (2008) Anuarul statistic al României, Bucureşti [14]. Institutul National de Statistică (2009) Anuarul statistic al României, Bucureşti [15]. Institutul National de Statistică (2010) Anuarul statistic al României, Bucureşti [16]. Eurostat (2011) Tables, Graphs and Maps Interface (TGM Table), [Online], Available at:http://epp.eurostat.ec.europa.eu/tgm/table.dotab=table&init=1&plugin=1&langua ge=en&pcode=tsdec460, [Accessed 23 April 2011]
Annals of the University of Petroşani, Economics, 11(1), 2011, 215-222 215 THE ROLE OF THE INTERNAL AUDIT IN THE TOURISM UNIT’S RISK MANAGEMENT PROCESS BOGDAN RĂVAŞ ABSTRACT: Management plans, organizes, and directs the performance of sufficient actions to provide reasonable assurance that objectives and goals will be achieved. Management periodically reviews its objectives and goals and modifies its processes to accommodate changes in internal and external conditions. Management also establishes and maintains an tourism unital culture, including an ethical climate that fosters control. Control is any action taken by management to enhance the likelihood that established objectives and goals will be achieved. Controls may be preventive (to determine undesirable events from occurring), detective (to detect and correct undesirable events which have occurred), or directive (to cause or encourage a desirable event to occur). The concept of a system of control is the integrated collection of control components and activities that are used by an tourism unit to achieve its objectives and goals. KEY WORDS: audit; tourism; management; evaluation; control. JEL CLASSIFICATION: M42, M48. The scope of internal auditing work in a tourism unit should encompass a systematic, disciplined approach to evaluating and improving the adequacy and effectiveness,of risk management, control, and governance processes and the quality of performance in carrying out assigned responsibilities. The purpose of evaluating the adequacy of the tourism unit's existing risk management, control, and governance processes is to provide reasonable assurance that these processes are functioning as intended and will enable the tourism unit's objectives and goals to be met, and to provide recommendations for improving the tourism unit's operations, in terms of both efficient and effective performance. Senior management and the board might also provide general direction as to the scope of work and the activities to be audited. Internal auditors should consider some suggestions when evaluating the nature of the internal audit tourism activity's work. These sugestions are not intended to represent all the considerations that may be necessary during such an evaluation, but simply a recommended set of items that should be addressed. Assist.Prof., Ph. D, University of Petrosani, ravasbogdan@yahoo.com
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Integration process in management s
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Romanian Companies Dilemmas-Busines
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