The Perspectives of the Internal Audit Activity in the Context of EU Globalization

EasyChair Preprint 4671

Abstract

From the perspective of the evolution of scientific research, of the future of globalization at the level of the European Union, implicitly connected to the specific requirements of the internal audit function, the qualitative progress of our activity imposes, at a higher level, an adequate vision and conduct. At present, the activities carried out by each internal auditor are shaped by the norms and regulations requirements at the level of each Member State, and the demands and situations encountered every day are increasingly pressing. We note that the implications of the profession of internal auditor are mainly focused on different origins, multicriteria, but which are effectively interwoven such as: the economic-financial, informational and communications dimension, political, social-cultural. It is important to know that we cannot differentiate these dimensions, they cannot be strictly delimited from one another. At the level of each member state of the U.E. the specific elements identified will contribute to maintaining some parallels with those of other states, with an emphasis on the economic-social component. The resulting advantages and disadvantages will be influenced by the macroeconomic balances of each country, by the resources of each Member State and the ability to adapt to the needs of the market in the conditions of progress of digitization and automation. The pluralism of the internal audit activity must be constantly folded in the future and on the environmental protection component, as this will serve the interests of the citizens of the EU efficiently and effectively. In order to continuously affirm and strengthen the internal audit profession, our attention, of those who work as auditors, must focus on a better definition of audit goals and strategies in the context of the changes that have occurred, an adequate flexibility to all professional challenges and a positive thinking towards the development of society.

Keyphrases: Digitization, Globalization, internal audit, macroeconomic balances

@booklet{EasyChair:4671,
  author    = {Cetină Marius Ionel and Larisa Muntean},
  title     = {The Perspectives of the Internal Audit Activity in the Context of EU Globalization},
  howpublished = {EasyChair Preprint 4671},
  year      = {EasyChair, 2020}}