Paradigm shifts in developing a sustainable economy: Audit role from an environmental perspective

Abstract

The paper contains a short presentation of a documentary and applicative research results on recent, confirmed paradigm shifts in the e conomics: The sustainable e conomy and the new deve lopments designated as eco-economy and circular economy, including concepts and definitions, and also policy and strategic programs (EU and national). The main contribution of the article consists of presenting the support that the external audit can bring to enhance the new evolutions in the economy and the implementation of the related projects thereof. A specific audit mission with the Ministry of Environment of Romania is described as an applied case study.