This is for reasons political, ideological or economic, the opening of the borders to the men and the capital, the lifting of protectionist measures, deregulation markets have thirty years widespread, little by little, some form of modern economic liberalism. The fabulous rise of the systems and the technologies have accompanied this movement to join today more as well as countries with new assets and a ferocious appetite for at least two of the three pillars of liberalism: individual freedom, private property and liability.
Indeed, if the world aspires to both individually and collectively, to the development of freedoms and to respect for private property, the responsible commitment is sometimes forgotten, even sacrificed on the altar of development. However there is only responsible for freedom, and no one could imagine a social contract or economic while the two concepts are inseparable. Therefore, the fable of the bees of Bernard Mandeville has shown since 1714 that if the prosperity of nations finds its origin in the love of self, this selfishness is source of reciprocity, of interest and of harmony.

By relaxing the rules of trade and business, economic liberalism could be seen as a source of irresponsibility. With fewer rules to respect, the company thus would expose fewer consequences. Similarly, national regulatory pressure might seem relax to promote economic growth capable of creating wealth expected in a competitive context. However, freedom is not synonymous with lack of rules. "Freedom is not to what you want, but want to be", said Jean-Paul Sartre, and celebrating the power, paradoxically liberating, quota and the constraint.
Today, the company enjoys a freedom to trade but must comply strictly with constraints of transparency and accountability. It is the tenuous balance of these two components, which is the source of the confidence essential to the development of the economy. But this corporate responsibility does applies not only to the national institutions or international but also to the shareholders, customers, suppliers and employees of the company: the heterogeneous group of the Anglo-Saxon "stakeholders". However, if economic liberalism strengthens the freedom of the company (the offer), do not neglect the freedom of the request, whether the consumer or that of the shareholder. This freedom is exercised in the choice of suppliers and the ability to change liberalised competitive by gasoline since market. It is also the freedom of the investor to define itself its investment criteria. It is for the consumer or the shareholder (often confused), the first criterion of choice in the long term remains the confidence. Confidence in the company, its products and services, but also confidence in its respect for ethics measured in terms of regulation and media communication.
The free economy, it is the economy of the trust and the trust does not control, required proof of liability. If the liberalization of the economy must be prosecuted, it must be accompanied in the development of monitoring tools capable of demonstrating compliance with rules that encourage as much leadership as the responsible management of innovative enterprises. Of serious breaches of the basic rules of ethics and ethics of management companies have had for some years now, therefore, significantly strengthen the regulatory framework imposed on large international corporations. Their auditors more must that never requires constant vigilance, not only to ensure good compliance with these rules, but also to not break themselves, always more binding regulations.
Auditors and audited jointly contribute to that boat company be crossed safely. The compass is often complex to interpret and its indications sometimes difficult to meet. Embark passengers and goods, these "partners" to confidence, lasting, an infallible. Rest to institutions, national or international to eliminate pirates and buccaneers, by imposing rules common, clearly understood and logically applicable without exception.