Advertisement

Risk Management - Performing Instrument in The Development of Economic Expertise

  • Gheorghe Avornic
  • Cristina CopǎceanuEmail author
Conference paper
  • 8 Downloads
Part of the Advances in Intelligent Systems and Computing book series (AISC, volume 1191)

Abstract

The article represents the results of the risk management research in the process of carrying out the judicial and extrajudicial economic expertise. The actuality of the research derives from the current needs of information and study in the field of economic expertise, which requires a modern approach, so the authors decided to approach the economic expertise from the perspective of risk management. The scientific methods used by the authors: analysis and synthesis, induction and deduction, comparison, reasoning, as well as the table method. The results obtained from the research carried out by the authors consist of the need to implement the internal management control, with emphasis on risk management, elaboration of a methodology on risk management, as well as the implementation of the risk management cycle in the activity performed by the experts. In conclusion, the authors mention about the need to raise awareness of the importance of risks by all the actors involved in the process of conducting economic expertise.

Keywords

Judicial and extrajudicial economic expertise Risk Risk management The risk register 

References

  1. 1.
    BankNews: Dictionary financial-banking (2002). https://www.banknews.ro/dictionar_financiar-bancar/
  2. 2.
    CECCAR Publishing House: Accounting Expertise - Application Guide, 6th edn. Professional standard no. 35, p. 9 (2014). (revised and updated)Google Scholar
  3. 3.
    Chartered Institute of Management Accountants: Fraud risk management. A guide to good practice, pp. 19–22 (2009)Google Scholar
  4. 4.
    Gheorghe, A., Ana, A.: Economic expertise - introductory notions. In: Judicial Accounting Expertise. The 37th Congress of the American Romanian Academy of Arts and Sciences (ARA) (2013)Google Scholar
  5. 5.
    Hopkinson, M., Close, P., et al.: Prioritising Project Risks–a Short Guide to Useful Techniques, p. 59. Association of Project Management Ingmar Folkmans (2008)Google Scholar
  6. 6.
    Ina, G.: Methodology for conducting economic expertise. J. Info-Med., 125–131 (2017)Google Scholar
  7. 7.
    Marcel, G., Fl, B., et al.: Corporate governance and internal audit, pp. 99–100 (2010)Google Scholar
  8. 8.
    Maria, G.: Risk - an inevitable component of entrepreneurship. J. “Exact Econ. Sci.”, 114 (2014)Google Scholar
  9. 9.
    Mǎdǎlina, D.R.: The importance and role of risk management in auditing, pp. 484–489 (2010). http://mastermrufeaa.ucoz.com/s5/Dreve_Raluca.pdf
  10. 10.
    Nelea, P.: Certainty, uncertainty and risk in the economy. Legal consequences. The need for alternative settlement of financial-banking disputes, p. 16 (2017)Google Scholar
  11. 11.
    Parliament of the Republic of Moldova: Criminal procedure code no.122 of 14.03.2003. Article 88, paragraph 4 (2003)Google Scholar
  12. 12.
    Project selected within the Operational Program Administrative Capacity co-financed by the European Union, from the European Social Fund. Risk management methodology, p. 99 (2018)Google Scholar
  13. 13.
    University Stefan Cel Mare: Risk management, p. 58 (2019). http://silvic.usv.ro/cursuri/managementul_riscului.pdf
  14. 14.
    Vasile, G.: Tasks, objectives and research methods applied in carrying out the accounting expertise, pp. 19–24 (2019)Google Scholar

Copyright information

© The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerland AG 2021

Authors and Affiliations

  1. 1.University of European Political and Economic Studies, “Constantin Stere”ChisinauRepublic of Moldova
  2. 2.Faculty of Economics and EcologyUniversity of European Political and Economic Studies, “Constantin Stere”MoscowRussia

Personalised recommendations