The covid-19 pandemic continues to affect the global and especially regional economy. În this context, integration of corporate audit in the business environment in cross-border areas ensures that: the financial operations, commercial, transport, implemented managerial based on euroregional and/or zonal information is real correct, reliable and timely; plans and corporate objectives in border areas are harmonized, achieved and fulfilled; corporate management action are in accordance with euroregional sustainable development policies, adopted by the guvernments of cross-border countries, plans, standards, procedures and nowadays legislation, that all human and material resources are fully protected, purchased economically and efficientely used in order to sustainably develop cross-border areas prevent corporate insolvency and later the euroregional economic bankruptcy.
The effective activities of auditor helps to identify and evaluate the management of risks and to prevent corporate euroregional economic bancruptcy. They are developed after the development of auditor strategies and risk assessments. All this, however, in the context in which are correlated with corporate principles that are found in procedures, standards, formalization, harmonization, good practices applied and verified at the euroregional level, with the condition it is reconsidered the euroregional socio-economic historical realities, adapted to the conditions imposed by pandemic norms.