Auditul intern, de la bifă obligatorie la radar strategic al organizațiilor - Analiza TPA România

Internal audit should be seen as a strategic tool for organizations to identify risks affecting profitability and resilience, rather than just a legal obligation. In the context of economic pressures and digital transformation, it provides independent insights into vulnerabilities. Claudia Bratu from TPA Romania emphasizes that effective internal audits help organizations manage major risks proactively. In construction, proper allocation of indirect costs can reveal hidden losses, making early identification crucial. Additionally, as AI becomes more prevalent, new governance challenges arise, necessitating a robust internal audit role in evaluating AI frameworks. Ultimately, internal audit can evolve from a control function to a strategic partner, aiding in risk management and organizational performance.