IMPACT AND INFLUENCEOF THE INTERNAL CONTROL SYSTEMON INTEGRATED REPORTING

Plamena Nedyalkova

Economic Science, education and the real economy: Development and interactions in the digital age, 2020, issue 1, 615-627

Abstract: The report addresses an issue that is relevant to its time, and this is the impact and influence of the internal control system on integrated reporting. The report presents a very important problem with regard to the achievement of quality integrated reporting, through a well-established and operational internal control system. Various internal control systems in the public (state) and non-public (private) sectors are examined. The report makes a significant distinction between the system of financial management and control in the public sector and the system of internal control in the non-public sector companies.

Keywords: system; internal control; integrated reporting; influence; impact (search for similar items in EconPapers)
JEL-codes: M29 M41 M42 (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:vrn:cfdide:y:2020:i:1:p:615-627

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