Cities Auditing Model

In the last decade, the world economy has undergone numerous transformations and knowledge management, based on the management of intangible assets, became a factor of differentiation and competitiveness. Lisbon Strategy [1] and "Leipzig Charter [2] on Sustainable European Cities" both recognize that cities are "centers of knowledge and sources of growth and innovation". Developing intelligent and innovative solutions, using responsible and sustainable resources, many cities are implementing strategies for transforming themselves into a "knowledge city", but the results still have little significance, particularly because it is necessary to identify and manage the intangible assets, recognized as intellectual capital. This paper proposes an approach to audit this knowledge using the same concept of intellectual capital that is applied to companies. According to our research, auditing the intellectual capital of companies, countries or cities can be done with the same model, just changing the metrics.