RISKS IN THE INFORMATIONAL ACCOUNTING SYSTEM FROM ROMANIA

In Romania, the accounting informational system and the electronic tax returns system 1 were introduced less than 15 years ago and they are continually evolving. Such systems are presently used by the majority of the reporting entities in Romania, therefore the awareness and prevention of the risks that they can present is of major importance for the commercial entities and tax administration. This study's objective is to analyze the general and specific risks of the Romanian declaratory and accounting informational systems with the purpose of identifying the symptoms of an economic system outlined by the rules of a fiscal and accounting reporting framework.