In order to ensure sustainable and smart economic growth, able to promote social inclusion, the European Union has developed, as part of the Europe 2020 strategy, the Digital Europe 2020 Agenda. This Agenda has as main objective the implementation of the most advanced models based on information and communications technology (ICT) to develop a Digital Single Market which presupposes the existence of national digital economies in the Member States. In Romania, the Ministry of Communications and Information Society has developed a National Strategy on the Agenda 2020 Digital Romania, which relate to the objectives set by the European Digital Agenda. In fact, as far as these objectives are relevant and in line with the strategic vision of Romania concerning information technology and communications, with the time horizon of 2020, some of these objectives have been excerpted and adapted to the current context from Romania. The complexity of the issues addressed by the Agenda, its novelty and, specificity, induces changes of the auditing paradigm under the conditions of the massive dissemination of electronic services in the society and in the economy. It is a new model of auditing, which will use specific methods and techniques for audit assignments in the digital environments, essentially characterized by a dematerialized context, by specific threats and risks the assessment and treatment of which require, in many cases, in-depth expertise (for example, information security, non-repudiation of the transaction, transactions tracking - path sequence reconstitution). This article presents an analysis, in terms of the impact on the external audit, of the most relevant objectives contained in the National Strategy for the Digital Agenda of Romania 2020.