AUDIT OF THE INTEGRATED REPORTING

Karagod V.S.¹, Golubeva N.A.², Erokhina E.I.^3
1Doctor of Economic Sciences, Professor, The National Research Nuclear University "MEPhI", Russia, v.karagod@yandex.ru 
²Candidate of Economic Sciences, Docent, Peoples' Friendship University of Russia, Russia, golubeva_na@pfur.ru
³Postgraduate, JSC Kommersant, Russia, erokhinaei@mail.ru

Abstract

The key subject of this publication is definition of the role of the audit in the preparation and verification integrated reporting. The functions of internal audit as an instrument of internal control of the processes of preparation integrated reporting are considered. The authors are disclosed the problems of external audit verification of integrated reporting. The purpose of this research is systematic approach to the issue of audit compliance assurance and reliability of integrated reporting.

The results: the main functions of the implementation of the validation control of internal audit at the stages of preparation of integrated reporting. The positions of formation of methodical approaches to verification of integrated reporting by external auditors are considered.

Keywords: external audit, internal audit, integrated reporting