• From Employee to Algorithm – How Artificial Intelligence is Changing the Structure of Companies 

  Apostol, Ciprian (SEP ASEM, 2026)

  Today, we are witnessing one of the greatest transformations, driven by the unprecedented evolution of digital technology. With the implementation of artificial intelligence across most sectors, reality is changing and ...
• Auditul intern ca mecanism strategic de guvernanță corporativă în entitățile de interes public 

  Osoianu, Alexandrina (SEP ASEM, 2026)

  This paper examines the role of internal audit as a mechanism of corporate governance in public interest entities, with a focus on the conditions under which the function becomes effective in practice. While established ...
• Particularități ale auditului public extern al fondurilor europene 

  Nechita, Irinel Ionel; Botez, Daniel (SEP ASEM, 2026)

  This paper examines the distinctive features of the external public audit of European funds in the context of shared management, using the methodological framework applied by the Audit Authority of Romania. The analysis ...
• Innovative Directions of Development for Audit-Related Services 

  Bychkova, Svetlana; Shvets, Oksana (SEP ASEM, 2026)

  The article is dedicated to the significance of innovative development in the market of audit-related services, focusing on the implementation of digital technologies and new types of services. The author emphasizes that ...
• Auditul digital și analiza datelor: noi frontiere în detectarea fraudelor financiare 

  Harea, Ruslan; Harea, Ruxanda (SEP ASEM, 2026)

  This paper examines the convergence of digital auditing and advanced data analytics in the context of detecting and preventing financial fraud - one of the most pressing challenges facing contemporary accounting systems ...

View more