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In this paper the authors enhanced the importance of corporate social responsibility for the economic environment. We firstly made a review of several reference material exposing different research findings of the authors interested in the topic. Consequently, we expressed our own opinions and highlighted the CSR impact over community, without ignoring the risks and the importance of global consciousness. The results of this research show that this concept is not new for companies operating in Romania and our dema...

In the conditions of a changing environment for business, auditors face lots of challenges in finding new methods for improving organizations' operational efficiency. Stakeholders got higher expectations and internal audit function needs to adapt on these new requirements. Therefore, we have tried to underline projections on the internal audit evolution and its impact to the internal control system in the Romanian organizations. Meanwhile, we analyzed organizational culture influence over the internal audit from t...