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TRANSCRIPT
THE CHANGING FACE OF THE INTERNAL AUDIT IN EUROPE
Farid ARACTINGIECIIA, President
We need to refocus
on basics:
Performance and
sustainable performance
Fast
transformationsExcesses &
‘permanent’ crisiso Low-cost vs Premium
o Dematerialisation
o Disintermediation
o Digital / Agile
imperative
o Frugality approach
o Social networks
impacts
o Lack of loyalty
o Artificial intelligence
o Demographic imbalance
o Migration flows
o Economic wars
o Climate deregulation
o Global supply chain
o Offshoring / relocation
o Cyberattacks
o Sovereign debts - Bankruptcy
o _ ¯̄ _ BRICS
from crisis[ digest ]
12-2001 07-2007 09-2008 04-2010 09-2015 06-2017 04 & 11 2017
2010 BP Deepwater Horizon
AUTOMOTIVE CASEWLTP / WLTC
Worldwide harmonized Light vehicles Test Procedures
Worldwide harmonized Light vehicles Test Cycle
2006 2011 2015 2018 2019 2021…6b …6c …6d-temp …6d
2001
2002 2004
from 09/2018
restoration of trust through regulation
2002 Worldcom
2008 Société Générale 2008
MADOFF
2018
Cambridge Analytica
2010 2016
[ Good governance* ]for sustainable performance(*) Etymology : From latin gubernare, and therefore from the Greek Kivernao (Κυβερνάω) that means “govern”
To govern is both “do the right things”and “do the things right”
COMPLIANCE EFFICIENCY
G D GOVERNANCE [ W5H2 ]
bureaucracy hyper-liberalismWith the unbreakable tripod
in the service of good governance
Internal
AuditInternal
ControlRisk
Management
therefore
COMPLIANCE
EFFICIENCY
Independence▪ essential marker of our profession
Cross-functionality, sponsor of:▪ long-term and sustainable performance
rather than isolated shining star▪ global coherence,
rather than silo approaches
Discipline of execution▪ contradictory debate▪ conjugate antonyms
Pragmatic courage▪ speak the truth
with neither arrogance nor complacency
Guardian of the temple (the Internal Control temple…)
o Rigourouso Professionalo Strategico Communicatoro Flexible/Reactiveo Global coordinator
to “get a seat at the table ”
to become
Adopt the European dimension
is your trusted partner