scholarly journals Theoretical Guidelines Regarding Performance Audit in the Military Organization

2021 ◽  
Vol 27 (2) ◽  
pp. 46-51
Author(s):  
Marius Milandru ◽  
Sebastian Floştoiu
Keyword(s):  
Risk Management ◽  
Internal Audit ◽  
Legal Framework ◽  
Public Institutions ◽  
Military Organization ◽  
Efficiency And Effectiveness ◽  
Military Institution ◽  
The Stability ◽  
The Military ◽  
General Effort

Abstract In the contemporary organizational environment, the internal public audit allows the management to develop its action capacity, thus ensuring that its strategy is correctly put in practice and the effects related to economy, efficiency and effectiveness are the expected ones. The implementation of the internal audit in the military organization represents a continuous and modern action that is part of the general effort to streamline the management of public institutions in Romania. The audit solutions must contribute to strengthening the stability of the military institution and to achieving its objectives, both domestically and internationally, in terms of anticipation and proper risk management, optimal use of the allocated resources and compliance with the existing legal framework.

scholarly journals Theoretical Aspects Regarding Information Systems Auditing within The Military Organization

2017 ◽  
Vol 23 (2) ◽  
pp. 95-100
Author(s):  
Marius Milandru ◽  
Daniel Sorin Constantin
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Financial Economic ◽  
Internal Auditing ◽  
Military Organization ◽  
New Information ◽  
Private And Public ◽  
The Military ◽  
General Effort ◽  
Vital Element

Abstract As part of the general effort to modernize the financial-economic system, in both private and public sectors, the concept of internal auditing is fairly recent. The development of information technology has significantly contributed to the integration of information systems into management related activities (economy, logistics, finance and accountancy, etc.). The integration of new information technology into the practice of processing, transferring and storing information has brought about a series of threats and vulnerabilities of the information system. Thus, auditing information systems has become a vital element for all domains and activities of organizations, including the military one.

scholarly journals Comparative approach to ICT practices in civilian and military environments for organizational management during the pandemic crisis

2021 ◽  
Vol 342 ◽  
pp. 11010
Author(s):  
Diana Elena Ranf ◽  
Hortensia Gorski ◽  
Dorel Badea ◽  
Ioan Virca
Keyword(s):  
Good Practice ◽  
Organizational Management ◽  
Comparative Investigation ◽  
Comparative Approach ◽  
Acceptable Solution ◽  
Military Organization ◽  
The Stability ◽  
Agent Of Change ◽  
The Military ◽  
And Storage

It is well known that change affects people and implicitly the organizations they belong to, as a place of manifestation and storage of their capabilities. Consequently, the changes also give rise to concerns for at least an acceptable solution to the management of the main changes that occurred in the situation prior to the occurrence of the disruptive events. In this context, the onset of the pandemic crisis puts organizations in front of a fragile reality (relative to the stability of the normal state of functionality of society), fully characterized by volatility, insecurity, complexity and ambiguity. In the search for ideas to improve resilience, there are no predetermined solutions, any method that has registered results in a certain organizational field becoming a candidate of good practice. In this framework, it is proposed the comparative investigation (civilian-military) of ICT practices, as a macro agent of change, used in the field of organizational management during the current pandemic crisis. The approach is based, for each of the two mentioned organizational categories, both on theoretical aspects with hypothetical value identified or derived from the specialized literature specific or complementary to the field in question, and on identified practices. We considered this approach useful because there are enough arguments that the military organization has been a model of organizational-managerial development, which finds wide applicability for business continuity management situations, applicable to civilian organizations. Final expectations are directed, based on data existing so far, towards the identification of flexible and adaptable solutions, with the value of good practice.

scholarly journals RISK MANAGEMENT IN PUBLIC PROCUREMENT PROCESS. PARTICULARITIES AND SOLUTIONS FOR OPTIMIZING PUBLIC PROCUREMENT IN ROMANIA IN THE CONTEXT OF EMERGENCY CAUSED BY THE COVID-19 CRISIS

2020 ◽  
Author(s):  
Costel Ceocea ◽  
Raluca Alexandra Ceocea ◽  
Adrian Vatamaniuc ◽  
Vasile Mihălaș
Keyword(s):  
Risk Management ◽  
Public Procurement ◽  
National Level ◽  
Legal Framework ◽  
Public Institutions ◽  
Management Tools ◽  
Procurement Process ◽  
Rapid Changes ◽  
Management Factors ◽  
High Uncertainty

Public procurement involves adequate risk management, specific to the procurement portfolio established at the level of the organization. In order to achieve the proposed objectives, in accordance with the regulated framework established at the level of public institutions from Romania, decisions made at the level of contracting authorities must be based on risk management tools and mechanisms. These tools and mechanisms are defined on the basis of analyses of public procurement processes, carried out in compliance with the legal framework applicable at both European and national level. The new context created at the level of the contracting authorities in Romania, with the onset of the COVID-19 crisis, forced the management factors to adopt emergency decisions, to manage new risks and to implement rapid changes in public procurement processes, in the context of high uncertainty. This paper aims at analyzing the way decisions are made at the level of contracting authorities in Romania, in order to identify specific risk management mechanisms, based on the assessment and anticipation of risks related to public procurement organized in an matter of emergency.<div id="mouseposition-extension-element-full-container" style="position: fixed; top: 0px; left: 0px; right: 0px; bottom: 0px; pointer-events: none; z-index: 2147483647; font-weight: 400;"> </div><div id="mouseposition-extension-element-full-container" style="position: fixed; top: 0px; left: 0px; right: 0px; bottom: 0px; pointer-events: none; z-index: 2147483647; font-weight: 400;"> </div><div id="mouseposition-extension-element-full-container" style="position: fixed; top: 0px; left: 0px; right: 0px; bottom: 0px; pointer-events: none; z-index: 2147483647; font-weight: 400;"> </div><div id="mouseposition-extension-element-full-container" style="position: fixed; top: 0px; left: 0px; right: 0px; bottom: 0px; pointer-events: none; z-index: 2147483647; font-weight: 400;"> </div>

scholarly journals ISSUES OF MILITARY DEVELOPMENT IN UKRAINE IN THE EARLY 2000S.

2018 ◽  
Vol 6 ◽  
pp. 57-67
Author(s):  
Andrii TKACHUK
Keyword(s):  
Armed Forces ◽  
Legal Framework ◽  
The State ◽  
Main Element ◽  
State Budget ◽  
Military Organization ◽  
Domestic Security ◽  
Military Development ◽  
State Programs ◽  
The Military

The article deals with the main problems of military development, which were solved by Ukraine in the early 2000s. A special emphasis is on the development of the legal framework for the functioning of the domestic security and defense sector. The dynamics and main features of the state programs on reforming the Armed Forces of Ukraine (ZSU) as the main element of the functioning of the security and defense sector and the military organization of Ukraine are highlighted. The problematic internal political situation in the country forced the authorities to develop and reform the Ukrainian army on the principle of defense sufficiency, which consisted of creating a compact but highly professional army capable of fulfilling its tasks. The Armed Forces reforming was accompanied by a legislative increase in the number of state bodies related to the national security sector and intended to improve the quality of the military organization of the state in case of a crisis. Practically, the essence of the reforms was to reduce the number of personnel. It should reduce state budget expenditures, as well as increase bodies of the military organization, which due to legislation drafting errors, often doubled functions, thereby decreasing its efficiency. At the same time, the legislators did not pay attention to numerous urgent problems of the Armed Forces, mainly socio-economic. Despite many attempts to provide legal support for military construction in Ukraine in the early 2000s, all of them neither had the proper effect nor significantly influenced the strengthening of the state's defense capabilities. A large number of defense structures proved to be ineffective when the Armed Forces funded on a residual principle. This, in turn, nullified any attempt to reform Ukraine's Armed Forces fully. Keywords security, defense, Armed Forces, legislation.

scholarly journals The Impact of the Implementation of Financial Risks Management on the Disclosure Quality of Financial Reports

2021 ◽  
Vol 13 (9) ◽  
pp. 61
Author(s):  
Ghalya Metlej ◽  
Yahya Zalzali ◽  
Mohamad Farhat
Keyword(s):  
Risk Management ◽  
Financial Risk ◽  
Statistical Processing ◽  
Internal Audit ◽  
Arithmetic Means ◽  
Financial Reports ◽  
Close Relationship ◽  
Efficiency And Effectiveness ◽  
The Impact

This study aims to demonstrate the impact of banking risk management on the quality of disclosure in the financial reports of a sample of Lebanese commercial banks by addressing the subject in its theoretical and practical framework and its relationship with internal and external auditing. To achieve this goal, the study relied on the descriptive and analytical approach, and a sample of directors of the risk management department and directors of internal audit departments in the banks under study was selected, in addition to a sample of account auditors affiliated with the Association of Certified Public Accountants in Lebanon. For the purposes of statistical processing, appropriate statistical methods were used and the statistical analysis necessary to complete the current study was carried out, using the Statistical Package for Social Sciences (SPSS) program to process the data and extract the frequencies, arithmetic means and standard deviations according to the study page, and to test the study hypotheses at a significant level (0.05 &ge;&alpha;). The study found a positive correlation between the level of disclosure of financial risk and each of currency risk, interest risk, credit risk, market risk and operational risk, in addition to the existence of a close relationship between audit and risk management, and is reflected in the quality of disclosure so that the efficiency and effectiveness in banking work leads to controlling these risks and avoiding them in the future.

scholarly journals Kewenangan Penanganan Perkara Tindak Pidana Pencucian Uang oleh Anggota TNI Aktif

2020 ◽  
Vol 4 (4) ◽  
Author(s):  
Jeanny Jessica
Keyword(s):  
Money Laundering ◽  
Legal Framework ◽  
Transnational Crime ◽  
Judicial Power ◽  
Legal Process ◽  
The Law ◽  
The Republic ◽  
The Stability ◽  
The Military

Money laundering is an extra ordinary and transnational crime that can threaten the stability and integrity of a country's economy and even damage the joints of the country. This criminal act can be committed by all segments of society, but mostly are those who have more power and intelligence. The active Indonesian National Army (TNI) that is given more authority by the Law in Indonesia also has the potential to commit Money Laundering crime. Regulations regarding the legal process against active soldiers of the TNI who commit criminal acts are under the authority of military investigations, as stipulated in article 24 paragraph (2) of the 1945 Constitution of the Republic of Indonesia and Law Number 48 of 2009 concerning Judicial Power in conjunction with Law Number 31 of 1997 concerning Military Courts. Recently, if there are cases of active TNI soldiers who have committed criminal acts such as corruption and / or money laundering, considering that there is no specific legal framework yet, then to fill the loopholes, provisions in the Military Court Law are used.

scholarly journals Analysis of University Students' Generalized Trust on Public Institutions

2020 ◽  
Vol V (III) ◽  
pp. 214-221
Author(s):  
Shahnaz Perveen ◽  
Hina Kaynat ◽  
Rabia Latief
Keyword(s):  
University Students ◽  
Public Universities ◽  
Public Institutions ◽  
Political Pressure ◽  
Generalized Trust ◽  
Major Purpose ◽  
Cronbach Alpha ◽  
Natural Concept ◽  
Military Institution ◽  
The Military

Generalized trust is the most common and natural concept. It plays an important role in society. It depends on the performance of public institutions. Generalized trust in public institutions creates a positive environment in society. The major purpose of the current study was to analyze the generalized trust of university students in public institutions. 600 students were randomly selected as a sample from four public universities of Punjab. The questionnaire was used to collect the data. The questionnaire demonstrated Cronbach Alpha Coefficients of more than .70. Findings revealed that generalized trust of students was higher on the military institution, but overall, students showed distrust in these institutions such as police, parliament. Results also showed that fighting terrorism, corruption, political pressure, poverty, lack of education are major problems faced by public institutions.

Toxic Leadership in the Military Organization – A Theoretical Approach to Failed Leadership

2020 ◽  
Vol 26 (1) ◽  
pp. 182-185
Author(s):  
Alexandru Baboș ◽  
Raluca Rusu
Keyword(s):  
Cultural Differences ◽  
Theoretical Approach ◽  
Personal Characteristics ◽  
Toxic Leadership ◽  
Military Organization ◽  
The Military

AbstractThe toxic leadership refers to destructive behaviours and leaders’ personal characteristics which cause serious damage to the subordinates and organizations. Still, what is toxic for the military in one country can be good in another one, given the cultural differences. This article wants to emphasize, from a theoretical approach, the main characteristics and effects of toxic leadership within the military organization.

Our universities away from partisan Altsarat

2019 ◽  
Author(s):  
أ.د.عبد الجبار احمد عبد الله
Keyword(s):  
Political Parties ◽  
Legal Framework ◽  
Public Institutions ◽  
Political Organization ◽  
Moral Duty ◽  
The Political ◽  
Public Office ◽  
State Institutions ◽  
The Public ◽  
The University

In order to codify the political and partisan activity in Iraq, after a difficult labor, the Political Parties Law No. (36) for the year 2015 started and this is positive because it is not normal for the political parties and forces in Iraq to continue without a legal framework. Article (24) / paragraph (5) of the law requires that the party and its members commit themselves to the following: (To preserve the neutrality of the public office and public institutions and not to exploit it for the gains of a party or political organization). This is considered because it is illegal to exploit State institutions for partisan purposes . It is a moral duty before the politician not to exploit the political parties or some of its members or those who try to speak on their behalf directly or indirectly to achieve partisan gains. Or personality against other personalities and parties at the expense of the university entity.

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