L'Auditoria com element de gestió empresarial

There has been a considerable growth of auditors and auditing in Spain. Last year there were 21,000 audits undertaken, of which 6,000 were voluntary audits, which shows the change in bussines mentality. The auditor helps business, but his exact role must be properly understood.
The European Cornmissiorn is preparing a Green Book to improve the current situation of auditing in Europe.