The observatory aims to:

• communicate continuously to the public a legacy of knowledge about the role, utility and limits of auditing;


• act as a research, processing and analysis centre of results and studies on auditing in Italy and abroad;


• stimulate thinking and debates on front-line issues and future trends;


• assume the role as a trait d’union between the profession, business, institutions and the academic world, creating an inter-functional network of relationships;


• contribute to the identification of operational instruments recognised as best practices in all the phases of the auditing process, so as to provide the market with correct and effective information.

The observatory addresses all those who, in various roles, are part of the accounting profession and who occupy governance and auditing positions in companies and public bodies: company directors, auditors, chartered accountants and book-keepers, members of audit committees, administrative and financial directors, and company consultants.