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

机译:可持续性背景下内部审计的发展及其与业务管理的整合

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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.
机译:本文探讨了内部审计的发展及其在将可持续性概念整合到业务管理中的作用。最近,商业环境发生了重大变化,重点是可持续性概念。可持续发展正在逐渐成为企业级流程的一部分。提到了作者在捷克企业中进行的实证研究的一些结果,这些结果表明,超过一半的被调查中小企业不支持企业管理中的可持续发展概念。讨论了内部审计的重要性和功能,特别涉及非财务报告,该报告通过建立信誉和与利益相关方的良好关系而发挥了至关重要的作用。

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