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Dan Marius Coman, Mihaela Horga and Denisa-Mihaela Coman

Abstract

The evolution of technology in the field of business has led to the emergence of software programs to facilitate marketing operations, analysis and reporting various activities. Thus, there are programs for the warehouse management of raw materials and finished goods, accounting programs which facilitate the recording of accounting operations, programs for booking income and expenses.

His work, “Integrated Computer Systems ERP in SMEs” means a coordinated study for completion of undergraduate studies master's degree where we tried along with the graduate to identify ERP solutions available on the market in Romania, and to determine the degree to which SMEs use such computer solutions.

Open access

Dan Marius Coman, Mihaela Denisa Coman and Ciprian Costel Munteanu

Abstract

This research paper is a study of the application of selection techniques in financial audit, with particular attention to the sampling selection technique, as well as an attempt to find out how to improve them, especially in the current informational context.

Computer assisted auditing techniques (CAATS) are able to analyze enlarge data volumes to distinguish errors by taking all activities of the economic entity in the audit period.