AUDIT OF THE INTEGRATED REPORTING
Abstract
The key subject of this publication is definition of the role of the audit in the preparation and verification integrated reporting. The functions of internal audit as an instrument of internal control of the processes of preparation integrated reporting are considered. The authors are disclosed the problems of external audit verification of integrated reporting. The purpose of this research is systematic approach to the issue of audit compliance assurance and reliability of integrated reporting.
The results: the main functions of the implementation of the validation control of internal audit at the stages of preparation of integrated reporting. The positions of formation of methodical approaches to verification of integrated reporting by external auditors are considered.
Keywords
References
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Details
Primary Language
English
Subjects
-
Journal Section
Research Article
Authors
Karagod V.s.
Russian Federation
Golubeva N.a.
Russian Federation
Erokhina E.ı.
Russian Federation
Publication Date
December 28, 2018
Submission Date
November 3, 2018
Acceptance Date
January 1, 2019
Published in Issue
Year 2018 Volume: 4 Number: 12
