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首页> 外文会议>Iberian Conference on Information Systems and Technologies >Integrated Reporting and internal auditing: Exploratory study in the intermunicipal community of the Coimbra region
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Integrated Reporting and internal auditing: Exploratory study in the intermunicipal community of the Coimbra region

机译：综合报告和内部审计：在科英布拉地区的城市间社区进行的探索性研究

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摘要

Good management of public money, transparency and accountability are pillars of best practices of public governance. However, reliable, timely and timely information for constant decision-making is essential. Nevertheless, the information provided is recurrently generic, dense and technical. In this sense, the study aimed highlight the problem of redundant information to which municipalities are subject, proposing the adoption of the integrated reporting framework (IR) assessing its acceptance and also to understand if the internal audit function would be adequate to the Monitoring. For this purpose, the methodology of the questionnaire was used, assessing the high acceptance of this model and the existence of the internal audit as adequate monitoring. However, it is important to study the factors that can most contribute to this connection between integrated reporting/internal audit, as well as expanding the sample.
机译：良好的公共资金管理，透明度和问责制是公共治理最佳实践的基础。但是，可靠，及时和及时的信息对于不断的决策至关重要。但是，所提供的信息通常是通用的，密集的和技术性的。从这个意义上讲，该研究旨在突出市政当局所需要的冗余信息问题，提议采用综合报告框架（IR）来评估其接受程度，并了解内部审计职能是否足以满足监测要求。为此，使用了调查表的方法，评估了该模型的高度接受性以及内部审计作为适当监控的存在。但是，重要的是要研究最有助于综合报告/内部审计之间的这种联系以及扩大样本范围的因素。

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