Documente Academic
Documente Profesional
Documente Cultură
DESCRIPTIVE SUPPLEMENT
Acest supliment însoțește diploma de master
cu seria nr.
The supplement is for Master diploma
series no.
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3. INFORMAŢII PRIVIND NIVELUL CALIFICĂRII
INFORMATION ON THE LEVEL OF THE QUALIFICATION
Professional competences
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C1 Using scientific approaches and practical aspects of accounting, audit and IT management, to base decisions, process design and control of business performance, in relation
to combating economic crime C1.1. Knowledge and application of accounting and auditing activities and financial administration processes in accordance with the covenants
and reporting to national and international regulations on combating economic crime C1.2. Interpretation of suspected phenomena and situations as acts of economic crime in
the management of business processes and organizations C1.3 Substantiation and application of accounting principles and methods, the general principles of ethics and standards
of audit quality management of computer science to prevent economic crime at the organization level C1.4 Evaluation of the application processes of organization, financial
management and accounting, audit and implementation of information systems within the organization in relation to economic and financial ethics and integrity requirements
C1.5. Making diagnoses and audits on compliance with ethics and integrity economic organizational processes, financial management and accounting, audit and implementation
of information systems within the organization, by classical methods
C2 Development of best practices for internal control and audit, applied in integrated systems to prevent, detect and combat economic fraud in organizations C2.1. Identification
of concepts, methods and tools necessary to support control and internal audit processes implemented to combat economic fraud C2.2. Explaining the concepts, methods and
instruments of control and internal audit applied to combat economic fraud legally and organizationally C2.3. Applying methods and management tools for developing,
implementing integrated systems to prevent, detect and combat economic fraud in organizations C2-4. Using methods and evaluation criteria integrated systems to prevent,
detect and combat economic fraud in organizations C2.5. Making models differentiated for a departmental / structural / operational integrated systems to prevent, detect and
combat economic fraud in organizations
C3 Reliance on the basis of econometric for the risk of fraud, risk management program implementation in organizations and participation in risk and audit committees in
corporate governance C3.1. Description of concepts and methods of system-specific fraud risk management across the organization C3.2. Explaining the concepts, methods and
tools for specific risk assessment and management across the organization C3.3. Applying the principles and econometric methods for streamlining the management and
evaluation of fraud risk within the organization C 3.4. Evaluating critical-constructive of the management of fraud risk across the organization 3-5. Making diagnoses and audits
for fraud risk management system across the organization.
C4 Conducting missions examination of economic fraud on business processes and IT systems through forensic methods and with advanced business intelligence C4.1.
Knowledge of theories, methodologies and best styles examination of economic frauds in organizations C4.2. Interpretation constructive-critic of various types of situations
concerning the survey of economic frauds in organizations, including the ethical dilemmas of examiners C4.3. The application of principles, methods and forensic models
and use advanced Business Intelligence systems in the examination of economic fraud C4.4. Evaluating cost-benefit results-response-examination of the application processes
within the organization economic fraud C4.5. Efficiency auditing for processes of economic fraud examination, in terms of legal sustainability
C5 Development, implementation and qualitative evaluation of strategic corporate governance systems leading to solutions and strategies to increase competitiveness C5.1
Define the principles, stages of implementation of strategic anti-fraud corporate governance systems C5.2 Explaining variables of influence for the principles and steps of
implementation of strategic antifraud corporate governance systems C5.3. The concept, principles, stages for implementing strategic antifraud corporate governance systems
C5.4 Using criteria and methods of evaluation of implementation of strategic antifraud corporate governance systems C5.5. Development and implementation of models on the
continuous monitoring of quality assurance (Quality assurance) systems of strategic antifraud corporate governance
C6 Design of anti-fraud strategies at transnational, transindustrial and transprofessional level in order to ensure compliance with regulations and international agreements against
economic crime C6.1. Defining concepts and methodologies agreed upon at the transnational, transprofessional and transindustrial level for antifraud strategies C6.2. Explaining
concepts and methodologies agreed upon at the transnational level transprofessional and transindustrial level for antifraud strategies C6.3 The application of methods, techniques
and procedures to ensure compliance with customized organizational antifraud strategies C6.4. Selecting methods, techniques and procedures in the implementation of antifraud
strategies consistent international organization C6.5. Making management applications and quality assurance systems for the construction and implementation of antifraud
strategies across the organization conform to international standards.
Transversal competences
CT1 Applying the rules and values of professional ethics for decision making and independent or group of complex tasks / goals achieving in developing and implementing
international projects CT2 Identifying roles and responsibilities in a team, applying techniques of networking and effective work within CT3 team Identify opportunities for
training and efficient use of resources and learning techniques for their own development
4.3
Nr. Total Ore Nota Nr. credite
No. Denumirea disciplinei Number of Grade
hours Number of
Subject ECTS
credits
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Audit, Assurance and Forensic Accounting Services
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Sistemul de notare şi, dacă sunt disponibile, informaţii privind distribuţia statistică a notelor
Grading scheme and, if available, grade distribution guidance
Notarea unei discipline se va face pe o scală de la 10 la 1; notele acordate sunt numere întregi; nota minimă de promovare
este 5, iar nota maximă este 10. Media de promovare a examenului de dizertaţie este 6.
Grades are integer numbers and given on a scale from10 (the highest grade) to 1 (the lowest grade); the lowest
4.4 passinggrade is 5. Overall passing average grade is 6.
5. INFORMAŢII SUPLIMENTARE
ADDITIONAL INFORMATION
7. LEGALITATEA SUPLIMENTULUI
CERTIFICATION OF THE SUPPLEMENT
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8. INFORMAŢII PRIVIND SISTEMUL NAŢIONAL DE ÎNVĂŢĂMÂNT
INFORMATION OF THE NATIONAL EDUCATION SYSTEM
PhD studies
29 Ciclul III – Studii universitare de doctorat (Diplomă de doctor )
Master studies
Upper secondary education Upper secondary education Upper secondary education Vocational
Kindergarden
18 EDUCATION SYSTEM IN ROMANIA
Access to higher education is based on the baccalaureat diploma (obtained at the end of upper secondary education) and access to
master programmes
16 is based on the bachelor degree (BA/ BSc/ Beng) .
Bachelor studies (BA/ BSc/ BEng ) presuppose 180 – 240 credit points, calculated in accordance with the European Credit Transfer
System (ECTS).
Master studies (MA/ MSc/ MEng) presuppose 90 – 120 credit points, calculated in accordance with the European Credit Transfer
System (ECTS). Exceptionally, depending on the duration of bachelor studies, the lower ECTS limit can be 60 transferable credits (the
total duration of bachelor and master studies must be at least 300 ECTS).
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For professions regulated by European norms, regulations or good practices, bachelor ((BA/ BSc/ BEng ) and master studies (MA/ MSc/
MEng) can be provided as part of a 5 to 6 year full-time programme of study, thus diplomas are recognised as master’s degree
certificates(the following fields of study are considered: Medicine – 360 ECTS, Dentistry – 360 ECTS, Pharmacy – 300 ECTS,
Veterinary Medicine – 360 ECTS, Arhitecture – 360 ECTS and Urban Planning – 300 ECTS).
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PhD studies result in a doctoral research thesis, while successful candidates are awarded a PhD diploma.
The Romanian higher education system is an open system. All Romanian accredited universities use the European Credit Transfer
System (ECTS).
Academic distance learning programmes shall be organized for the authorized and accredited programmes of study.
Universities also provide continuing professional training programmes based on the market demand and on the professional retraining
needs. 4
* În conformitate cu modificările introduse în sistemul de învăţământ superior de Legea nr. 288/ 2004
* According to the changes brought to the higher education system by Law no. 288/ 2004.
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