Development of Internal Audit in the Context of Sustainability and Its Integration into Business Management
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F49777513%3A23510%2F12%3A43915571" target="_blank" >RIV/49777513:23510/12:43915571 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Development of Internal Audit in the Context of Sustainability and Its Integration into Business Management
Original language description
The paper deals with the development of internal audit and its growing role within integrating the concept of the sustainability into the business management. Recently, there are significant changes in the business environment with emphasis to the concept of sustainability. The sustainable development is gradually becoming part of the processes at the enterprise level. Some results of author's empirical research among Czech enterprises are mentioned which show that more than half of the surveyed small and medium-sized enterprises do not work with the concept of sustainable development in the business management. There are discussed the importance and functions of internal audit with particular reference to non-financial reporting which takes an essential role by creating of credibility and good relations with the stakeholders.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2012
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Advances in Finance & Accounting. Proceedings of the 1st WSEAS International Conference on Finance, Accounting and Auditing (FAA'12)
ISBN
978-1-61804-124-1
ISSN
2227-460X
e-ISSN
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Number of pages
4
Pages from-to
334-337
Publisher name
WSEAS Press
Place of publication
Zlín
Event location
Zlín
Event date
Sep 20, 2012
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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