Development of Internal Audit in the Context of Sustainability and Its Integration into Business Management

Kód výsledku v 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>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Development of Internal Audit in the Context of Sustainability and Its Integration into Business Management

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Development of Internal Audit in the Context of Sustainability and Its Integration into Business Management

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2012

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

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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Počet stran výsledku

4

Strana od-do

334-337

Název nakladatele

WSEAS Press

Místo vydání

Zlín

Místo konání akce

Zlín

Datum konání akce

20. 9. 2012

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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