Integrated reporting (IR) is a holistic reporting approach that presents social, environmental and financial factors with their interactions and takes into account relationships with stakeholders, focuses on the organization's value creation process. Internal audit adds value to the organization. It provides assurance and consultancy services. It is a process that tries to improve the organization's management, control and risk management activities. The aim of this study is to determine the current status of IR and the role of internal audit on IR in Turkey. The data of the study were obtained by interview method. The data provided by the participants were analyzed with the content analysis method by using the Maxqda 2018 program and the results were interpreted.
Primary Language | Turkish |
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Subjects | Business Administration |
Journal Section | MAIN SECTION |
Authors | |
Publication Date | September 30, 2020 |
Submission Date | April 26, 2020 |
Published in Issue | Year 2020 Volume: 22 Issue: 3 |
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