Corporate Governance (2018)

Nowadays, Corporate Governance is considered one of the most important issues on debates about excellence in management quality, forward national, regional or international scales. Over the last few decades, the rapid dissemination of the best practices of Corporate Governance, including the most sophisticate attributions of External Auditing, were developed because of the frequent normative updates in all of its aspects, legal or non-legal. The major global systems of Corporate Governance revealed some points of convergence, attempted at coexistence and harmonization of collective interests. In addition, the Corporate Social Responsibility guidelines released the new functions of Independent Auditors, currently worried about human, social and environmental impacts in the exercising of their activity. Therefore, the main objective of this present research was the analysis and comparison of the enhaced concepts and practices of Corporate Governance applied to External Auditing, towards to the corporate sustainability establishment, in protection of national and transnational organizations to its perpetuity.