Guvernanța corporativă și auditul intern: mecanisme cheie în gestionarea riscurilor de reputație

Abstract

This paper explores the crucial role of corporate governance and internal audit in managing reputational risks, specifically focusing on the automotive industry. In a globalized economic context, the vulnerability of companies to reputational crises is increasing, and deficiencies in governance and audit mechanisms can have significant consequences on financial performance and stability. The study analyzes the impact of reputational risks, highlighting the case of the Dieselgate scandal that affected Volkswagen, compared to the proactive approaches of BMW and Mercedes-Benz in protecting corporate image through compliance, sustainability and effective communication. The aim is to highlight the need to optimize corporate governance and internal audit to prevent and effectively manage reputational crises in the automotive industry. CZU: [005.334+005.336.6]:[005.344+657.6]; JEL: G32, M14, M42