تاثیر کنترل‌های داخلی و حسابرسان داخلی در اطمینان بخشی نسبت به گزارشگری پایداری
محورهای موضوعی : راهبری شرکتی
1 - استادیار دانشکده مدیریت و حسابداری، دانشگاه شهید بهشتی، تهران، ایران
2 - کارشناسی ارشد حسابرسی، دانشگاه شهید بهشتی، تهران، ایران
کلید واژه: گزارشگری پایداری, کنترل‌های داخلی, حسابرسی داخلی, اطمینان بخشی,
چکیده مقاله :
گزارشگری پایداری، فرآیندی اساسی است که با عملکرد مالی و ارزش بازار سازمان‌ها مرتبط است. در این فرآیند، مشکلاتی وجود دارند که مانع کارایی و ظرفیت سازمان، برای ارائه اطلاعات غیرمالی دقیق، قابل‌اعتماد و منسجم به ذینفعان می‌شوند. در واکنش به این موانع، کنترل‌های داخلی کارایی عملیات را افزایش می‌دهند و سطح رعایت مقررات را بهبود می‌بخشند. همچنین قابلیت اطمینان گزارش‌هایی را که سازمان‌ها تولید و افشا می‌کنند، افزایش می‌دهند و به ذینفعان کمک می‌کنند تا پایداری سازمان را به‌طور دقیق، ارزیابی و نظارت کنند. در همین راستا، خدمات مشاوره‌ای حسابرسان داخلی برای مدیریت ریسک مناسب و خدمات اطمینان‌بخشی آنها درباره پیروی از قوانین و مقررات پایداری، موردتوجه قرار گرفته است. به همین دلیل بررسی تأثیر کنترل‌های داخلی و نقش حسابرسان داخلی در حمایت از گزارشگری و راهبرد پایداری، موضوع مورد مناقشه و مهمی است. هدف پژوهش حاضر، بررسی ادبیات و دستیابی به درک درستی از پژوهش‌های مرتبط با پایداری، کنترل‌های داخلی و حسابرسی داخلی است. در قالب یک گزارش مکتوب و با استفاده از روش کتابخانه‌ای، مروری جامع از ادبیات موجود ارائه شده است. جزئیات این مطالعه برای کارشناسان حسابداری و حسابرسی مفید است و به‌طورکلی درک خوانندگان را نسبت به این موضوع افزایش می‌دهد.
Sustainability reporting is a fundamental process that is related to the financial performance and market value of organizations. In this process, there are problems that hinder the efficiency and capacity of the organization to provide accurate, reliable and coherent non-financial information to the stakeholders. In response to these barriers, internal controls increase operational efficiency and improve compliance levels. They also increase the reliability of the reports that organizations produce and disclose, and help stakeholders to accurately assess and monitor the organization's sustainability. In this regard, the consulting services of internal auditors for proper risk management and their assurance services regarding compliance with sustainability laws and regulations have been considered. For this reason, examining the effect of internal controls and the role of internal auditors in supporting reporting and sustainability strategy is a controversial and important issue. The purpose of this research is to review the literature and achieve a correct understanding of research related to sustainability, internal controls and internal audit. In the form of a written report and using the library method, a comprehensive review of the existing literature is presented. The details of this study are useful for accounting and auditing experts and generally increase readers' understanding of this topic.
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