The Effect of Internal Controls and Internal Auditors in Sustainability Reporting Assurance

Subject Areas : Corporate governance

Vahid Mennati ^{1 *} , Hamed Dadkhah ²

1 - Assistant professor of , Management and Accounting ,Shahid Beheshti University, Tehran, Iran
2 - M.A. in Auditing, Shahid Beheshti University, Tehran, Iran

Received: 2024-08-06 Accepted : 2024-11-26 Published : 2025-01-27

Keywords: Sustainability Reporting, Internal Controls, Internal Audit, Assurance,

Abstract :

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.