For Authors — Submission Guidelines

1. About the Journal

Internal Auditing & Risk Management (AIMR) is a bi-annual, peer-reviewed, open-access journal published by Athenaeum University of Bucharest since 2006.

Detail	Value
ISSN (print)	2065-8168
ISSN (online)	2068-2077
Frequency	Twice yearly (March and September)
Review	Double-blind peer review
Language	English (preferred); Romanian with English abstract
License	CC BY 4.0
Turnaround	4–8 weeks from submission to first decision

2. Scope

AIMR publishes original research in: internal auditing, risk management, corporate governance, internal control, financial management, compliance, forensic accounting, digital transformation in auditing, AI in risk management, ESG reporting, banking supervision, public sector auditing.

3. Submission Checklist

Before submitting, ensure:

Manuscript is original and unpublished
Not under review by another journal
All authors have approved the submission
Follows AIMR formatting requirements (see below)
References in APA 7th edition format
Figures at 300+ DPI resolution
AI usage disclosed in Acknowledgments (if applicable)
Declaration of Interest included
Author Declaration Form signed by all authors

4. How to Submit

Email: aimr@univath.ro

Subject line: AIMR Submission — [Short Title]

Required files:

Manuscript (.docx) — following AIMR template
Cover Letter (.pdf) — addressed to Editor-in-Chief
Author Declaration Form (.pdf) — signed by all authors
Figures as separate files (.png/.tiff, 300+ DPI) — if applicable

Downloads:

5. Manuscript Format

Requirement	Specification
File format	Microsoft Word (.docx)
Page size	A4 (210 × 297 mm)
Margins	2.5 cm all sides
Font	Times New Roman, 12pt
Line spacing	1.5
Paragraph	First line indent 1.27 cm
Word count	5,000 – 10,000 words (excluding references)

6. Manuscript Structure

First Page:

Title — max 20 words, informative, no abbreviations
Authors — full names with superscript affiliations
Affiliations — institution, city, country + ORCID iD
Corresponding author — email address
Abstract — max 250 words, single paragraph, English only
Keywords — 3-6, separated by semicolons
JEL Classification — 2-4 codes (JEL Guide)

Body:

1. Introduction — context, research gap, objectives, paper structure
2. Literature Review — theoretical framework, prior research
3. Methodology — research design, data, methods, sample
4. Results — findings with tables and figures
5. Discussion — interpretation, comparison with literature
6. Conclusions — summary, implications, limitations, future research

End Matter:

Acknowledgments — optional (+ AI disclosure if applicable)
Author Contributions — CRediT format recommended
Declaration of Interest — required (even if "none")
Funding — if applicable
References — APA 7th edition
Appendices — optional

7. Formatting Rules

Headings:

Level 1: 1. HEADING — Bold, ALL CAPS
Level 2: 1.1. Subheading — Bold, Title Case
Level 3: 1.1.1. Sub-subheading — Bold Italic

Tables:

Numbered: Table 1, Table 2...
Title above the table (Bold, 11pt)
Only horizontal lines (academic style)
Source below: Source: ... (Italic, 10pt)
Referenced in text before they appear

Figures:

Numbered: Figure 1, Figure 2...
Caption below the figure
Minimum 300 DPI, readable in grayscale
Source below caption
Submit also as separate files

Equations:

Centered, numbered at right: (1), (2)
Use Word Equation Editor (not images)

Footnotes:

Use sparingly, TNR 10pt, numbered consecutively

8. References — APA 7th Edition

In-text:

One author: (Smith, 2023)
Two authors: (Smith & Jones, 2023)
Three+: (Smith et al., 2023)
Direct quote: (Smith, 2023, p. 45)

Reference list examples:

Journal article:

Vasile, E., & Croitoru, I. (2023). The impact of AI on internal audit
    practices. Internal Auditing & Risk Management, 67(2), 38–56.
    https://doi.org/10.XXXXX/aimr.2023.67.04

Book:

Moeller, R. R. (2022). Brink's modern internal auditing (9th ed.). Wiley.

Online source:

IIA. (2024). Global internal audit standards. The Institute of Internal
    Auditors. https://www.theiia.org/standards

Requirements:

Minimum 25 references
At least 50% from the last 5 years
Include DOI when available
Self-citations: maximum 15%
No Wikipedia or unverifiable sources

9. Ethical Requirements

Originality: Must be original, unpublished work
Plagiarism: Screened with detection software; similarity max 20%
AI Disclosure: Must disclose AI tool usage in Acknowledgments
Authorship: Only substantial contributors listed; no ghost/gift authorship
Data: Share research data when possible

See full Publication Ethics Statement.

10. Review Process

Desk review (1 week) — Editor checks scope and quality
Peer review (2-4 weeks) — Two independent reviewers, double-blind
Decision: Accept / Minor revision / Major revision / Reject
Revision: 14 days (minor) / 30 days (major)
Final decision by Editor-in-Chief

11. After Acceptance

Article receives a DOI (Crossref)
Published in PDF on journal website
Indexed in RePEc, CEEOL, SSRN, Google Scholar
Print copies distributed to authors (if applicable)

Contact

Editorial Office: aimr@univath.ro
Editor-in-Chief: Prof. Emilia Vasile, PhD
Website: https://univath.ro/cercetare/AIMR