The Assurance and Advisory Roles of Internal Auditing in Integrated Reporting

The integrated report forms a sustainable and flexible organizational structure oriented towards long-term and strategic objectives rather than short-term financial objectives. Internal auditing units have critical place in the process of preparing integrated reports. There is a need for expertise and foresights of internal audit to be able to generate integrated reports. Internal audit can play an important role in integrated reporting processes by providing assurance and advisory services for management and integrated reporting processes. In this study, it is aimed to emphasize the importance of internal audit in integrated reporting by conducting research on the assurance and advisory roles of internal audit in integrated reporting