Thinking Global: Factors and Challenges Influencing the Audit Function Cover Image

Thinking Global: Factors and Challenges Influencing the Audit Function
Thinking Global: Factors and Challenges Influencing the Audit Function

Author(s): Adelina Dumitrescu Peculea
Subject(s): Business Economy / Management, Accounting - Business Administration
Published by: Editura Economică
Keywords: ''decisions through sustainable development (DSD)'';''audit'';'' modern instruments'';''strategic thinking'';

Summary/Abstract: Over the last decade, the desire to find solutions, achieveobjectives and add value to increase performance has led to a focus shifttowards programmes, projects and strategic instruments among policy anddecisions makers, auditors, researchers, external consultants and why evenevery employee who bears responsibility in implementing processes andactivities. There is also a need to improve the image of audit processesregarding strategic thinking in accordance with new and global directions.Yet society and the environment in general have become over the pastdecades less and less predictable, increasingly unstable, and dynamic.Therefore, the objective of this research is to understand the factors thathave an impact on audit system capacity and to explore opportunities andchallenges affecting this strategic resource in the Romanian publicadministration. The combined research methods of this analysis corelatedwith our findings represent the basis of this study.

  • Issue Year: 2020
  • Issue No: 2
  • Page Range: 77-87
  • Page Count: 11
  • Language: English