Home  Journals  International Accounting  17(167) - 2011 May

Internal audit: the challenge of conformity to standards support GRI and ISO 26000 to identify stakeholders and assessing their companies claims

Available online: 6 May 2011

Subject Heading: AUDIT ACTIVITIES

JEL Classification: 

Substance of internal audit is to provide guarantees and advice, helping the Organization reach goals. Guarantee scope and consultations have increased considerably in recent years and now includes the following areas: risk management, internal control and corporate governance. This article addresses the practice of internal auditing assurance of conformity to standards GRI and ISO 26000 by taking into account the views of stakeholders during the implementation phase of the principles of social responsibility.

Keywords: internal audit, corporate social responsibility, risk compliance, standards GRI and ISO 260000, expert assessment

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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