THE PERSPECTIVES OF THE INTERNAL AUDIT ACTIVITY IN THE CONTEXT OF EU GLOBALIZATION  

CETINA Marius Ionel, University 1 Decembrie 1918

MUNTEAN Larisa, University 1 Decembrie 1918

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. 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. 

Keywords: internal audit, globalization, macroeconomic balances, digitization

JEL Classification: M41, M14

Volume: 73, Issue: 1

Pages: 31 - 44

Publication date: March, 2021

DOI: 10.56043/reveco-2021-0003

Download the article: http://economice.ulbsibiu.ro/revista.economica/archive/73103cetina&muntean.pdf

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