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  • 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.
  • 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. (en)
Title
  • Development of Internal Audit in the Context of Sustainability and Its Integration into Business Management
  • Development of Internal Audit in the Context of Sustainability and Its Integration into Business Management (en)
skos:prefLabel
  • Development of Internal Audit in the Context of Sustainability and Its Integration into Business Management
  • Development of Internal Audit in the Context of Sustainability and Its Integration into Business Management (en)
skos:notation
  • RIV/49777513:23510/12:43915571!RIV13-MSM-23510___
http://linked.open...avai/riv/aktivita
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  • 130795
http://linked.open...ai/riv/idVysledku
  • RIV/49777513:23510/12:43915571
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  • business management; non-financial reporting; reporting; internal audit; sustainability; Sustainable development (en)
http://linked.open.../riv/klicoveSlovo
http://linked.open...ontrolniKodProRIV
  • [2CA64B6A35AA]
http://linked.open...v/mistoKonaniAkce
  • Zlín
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  • Zlín
http://linked.open...i/riv/nazevZdroje
  • Advances in Finance & Accounting. Proceedings of the 1st WSEAS International Conference on Finance, Accounting and Auditing (FAA'12)
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http://linked.open...ichTvurcuVysledku
http://linked.open...cetTvurcuVysledku
http://linked.open...UplatneniVysledku
http://linked.open...iv/tvurceVysledku
  • Zborková, Jitka
  • Krechovská, Michaela
http://linked.open...vavai/riv/typAkce
http://linked.open.../riv/zahajeniAkce
issn
  • 2227-460X
number of pages
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  • WSEAS Press
https://schema.org/isbn
  • 978-1-61804-124-1
http://localhost/t...ganizacniJednotka
  • 23510
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