ВЛИЯНИЕ И ВЪЗДЕЙСТВИЕ НА СИСТЕМАТА ЗА ВЪТРЕШЕН КОНТРОЛ ВЪРХУ ИНТЕГРИРАНАТА ОТЧЕТНОСТ
IMPACT AND INFLUENCE OF THE INTERNAL CONTROL SYSTEM ON INTEGRATED REPORTING

Author(s): Plamena Nedyalkova
Subject(s): Economy, Accounting - Business Administration
Published by: Икономически университет - Варна
Keywords: system, internal control; integrated reporting; influence; impact
Summary/Abstract: The report addresses an issue that is relevant to its time, and this is the impact and influence of the internal control system on integrated reporting. The report presents a very important problem with regard to the achievement of quality integrated reporting, through a well-established and operational internal control system. Various internal control systems in the public (state) and non-public (private) sectors are examined. The report makes a significant distinction between the system of financial management and control in the public sector and the system of internal control in the non-public sector companies.

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