Reflections and Practices
This volume of thematic studies offers multifaceted interpretations of education for sustainable and solidary development (ESSD). It is a joint work of academics, teachers and researchers covering the domain of education from the perspective of economy, social sciences, language studies, communication and pedagogy. The authors propose a range of reflections and empirical studies which refer to: various means and methods for an effective teaching/learning process; transversal skills related to ESSD; and the importance of financial resources and quality assurance in education. The unitary and original endeavour of this volume establishes a common meeting point for devising up-to-date methods and practices across disciplines, with a view to supporting sustainable and solidary education.
Public Internal Auditing and Its Role in Assessing the Risk Management Process in Universities (Cristina-Petrina Trincu-Drăgușin)
Public Internal Auditing and Its Role in Assessing the Risk Management Process in Universities
Abstract: Nowadays, internal auditing stands out as a premise and evidence of financial and accounting management at the level of public universities. In the structure of any modern higher education institution, internal auditing has become an essential function, having the responsibility to provide insurance regarding the university functioning as a whole. Moreover, internal auditing is a functional means of allowing university management to receive, from an alternate source, guarantees according to which the processes within the institutions of academic education are conducted, so that the probabilities of the existence of frauds, errors, inefficient and anti-economic practices are minimized. In this context, in order to highlight the role of public auditing in assessing and measuring universities’ performance, this paper addresses specific issues and debates regarding internal auditing as an important factor in assessing risk management processes. Higher education quality and performance represent key aspects in directing this type of education towards sustainability. Quality and proper education funding support this process, which provides society with individuals who can contribute to economic growth, development and sustainability.
Keywords: university, internal public auditing, risk management, sustainability.
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