NON-FINANCIAL REPORTING AS A NEW CHALLENGE FOR INTERNAL AUDITORS

Authors

  • Marija Đorđević Specijalista interne kontrole i revizije, Nelt Group, Srbija

DOI:

https://doi.org/10.56362/Rev2298127D

Keywords:

assurance in nonfinancial reporting, legal entities of public importance

Abstract

In 2021, the obligation to compile non-financial reports for large legal entities of public importance was introduced in Serbia. Due to the importance of the reputation of legal entities, there is a natural need for these reports to be subject to assurance by internal audit.

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Published

2022-06-26

How to Cite

Đorđević, M. . (2022). NON-FINANCIAL REPORTING AS A NEW CHALLENGE FOR INTERNAL AUDITORS. REVIZOR * Journal of Organizational Management, Finance and Auditing, 25(97-98), 127–129. https://doi.org/10.56362/Rev2298127D

Issue

Vol. 25 No. 97-98 (2022): Auditor

Section

Professional work