Abstract:Facing the digital era challenge, the accounting profession is implied in its renewal process aiming at responding in an adequate manner to the companies' and society's continuous changing requirements. The paper emphasizes the impact of the information technology on the accounting profession and signals the positive impact and also the concerns brought by mobile devices in the accountants' work and training. In this context, the authors performed a survey aiming to understand the accounting students' perception in regard with IT impact over the accounting profession and the usefulness of mobile devices. The study's findings provide important insights on the mobile devices use in the accounting work and how the teaching process can help students acquire IT skills and awareness on the professional use of mobile devices. The paper contributes to the research on the accounting developments in the digital era demonstrating the benefit of new technologies' implementation and integration of the mobile devices. The Romanian as well as the south-eastern European scientific literature are scarce in regard with mobile use in the accounting profession. In this regard the authors' research provide significant insights aiming at motivate and stimulate the mobile devices use in the accounting profession and in the academic and long life accounting training.

Abstract:Cybercrime is a global, transnational serious problem that needs strong technical and legal responses. The information represents an important asset that must be secured and properly used as it provides the support for value creation and sustainable development. Being a valuable asset, the information is exposed to continuous and virulent attacks conducted by cybercrime groups and significant financial and human resources must be allocated to the cybercrime limitation. The purpose of authors' research was to get more knowledge about cybercrime and attacker's behavior and to develop a discussion on the cyber security and the means of its improvement. The research results attempt to provide useful recommendations on countermeasures against cybercrime and raise the awareness of companies' senior management and governments' representatives on cyber criminality.

The technological progress changed during the last decades, leading to a huge amount of stored and shared data, as part of the value creation process. New developments

The status of the internal audit as an important pillar for corporate governance is recognized unanimously; however, this status is gained through a continuous and joined effort of all internal auditors and by a clear and solid vision of the internal audit function's development, designed by the chief of internal audit. This status recognizes the internal audit's support for the achievement of company objectives and the improvement of risk management and it also requires continuous quantitative accumulations in the work of internal auditors. From this perspective, the author's attention focused on the main risks and priorities that the internal audit is facing as they are reflected by international studies and surveys. The conclusions emphasized by the author's research may be considered important milestones for the improvement of the internal audit function in Romania and for its solid connection to the realities and problems the companies are confronting with.

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