The quality of the accounting information as support formanagement’s decision

The accounting information represents something abstract, a product of intelligent knowledge, but at the same time it is an omnipresent reality, that everybody is faced with everyday, with or without their will. The quality of the accounting information is not only a support of the decision making process, but also an enhancer of the relationship between different departments in a company, namely the level of cooperation and collaboration put together in order to reach the economic target. The facts presented in this material approach the information from the point of view of its sources and the area of usage, so that the person who uses more elaborate data is reassured of their veracity.precise, complete and straightforward, real

The quality of the accounting information as support formanagement’s decision

The accounting information represents something abstract, a product of intelligent knowledge, but at the same time it is an omnipresent reality, that everybody is faced with everyday, with or without their will. The quality of the accounting information is not only a support of the decision making process, but also an enhancer of the relationship between different departments in a company, namely the level of cooperation and collaboration put together in order to reach the economic target. The facts presented in this material approach the information from the point of view of its sources and the area of usage, so that the person who uses more elaborate data is reassured of their veracity

THE IMPACT OF AUDIT MISSIONS ON THE I.T. DEPARTMENTS OF TARGU-JIU S.N.L.O’S SUB-UNITS

The on - site intervention stage has resulted in field testing of all the auditor’s actions, based on the „ On- site intervention done, centered on a fixed schedule”, using various sampling techniques, check lists, tests, interviews and relation notes, items that have constituted audit samples and are the foundation for the FIAP and FCRI documentations, and which will be part of the auditor’s report on the „ Organization and functioning of the IT departments in the S.N.L.O sub-units