Issues on Regulation of Medical Services Contract in the Context of Healthcare Reform in Russia

Author(s): ABESALASHVILI Marine Zaurovna,ERTEL Lyudmila Aleksandrovna,MUSTAFIN Rafael Filevich,TKHAKUSHINOV Rustem Askarbaevich / Language(s): English Issue: 11/2015

The submitted article covers some issues of regulations of contractual medical services in the Russian Federation. The contemporary state of regulations in connection with contractual medical services providing, as opined by many researchers, leaves much to be desired. Medical services contract, being a particular case of fee-based services contract has its specifics which must be reflected in regulations. The authors study the issues on setting the terms of services quality in the contract, quality and result relation in the context of healthcare system reform tasks, one of which is medical services quality improvement. In a medical services contract the quality of medical services is related by authors to their standards. Conclusions and offers on improvement of legal regulation are based on the study of issue’s background, current legal regulation, opinions of other researchers on commercial medicine. The result guarantee prohibition offered by authors in medical services contract, more detailed specification of terms and conditions, information mandatory for submission to patients will allow to protect consumer’s rights and decrease abuse in commercial medicine.

Capitalizing on the Valences of the Internal Audit in Achieving a Reliable and Efficient Financial- Accounting System

Author(s): Janina Soare,Magdalena Danescu / Language(s): English Issue: 2/2021

Manifestation of the internal audit on the financial-accounting activity means: ensuring the achievement of the established specific objectives; timely identification of risks that may occur and making recommendations for their management; streamlining the financial-accounting activity by identifying new ways of carrying out the activities faster, with less resources, with the adequate specialization of the staff and with the increase of the performances.

CHALLENGES FOR WOMEN IN THE AUDIT PROFESSION - CASE OF ALBANIA

Author(s): Rezarta Shkurti,Juna Dafa / Language(s): English Issue: 1/2020

Gender equality and gender balance are keywords in the todays’ professional environment and are having increasing impact on the companies’ policies and code of conducts as well as on the overall attitude among professional people. Finance, accounting and auditing are only some of the professions where women have been historically engaged in Albania, even in the time of centralized economy. First hand observation of reality suggests that even though women seem to be more in number than man, among the auditors, both external and internal auditors, it is not easy for women to climb the career steps towards leading and managerial roles or gain partnerships in their firms and this seems to be a common trend globally. Within this wide global context this paper tries to search this reality in Albania and focuses on the challenges of the women auditors in our country. The raise several questions such as: How can we describe the situation of women in the audit profession in Albania in terms of numbers, years in career and advancement to higher positions in companies of external auditing or in departments of internal audit? Which are the main challenges that auditor women face in their profession in Albania, trying to make a distinction between common global factors that impact the profession overall in the world, and which may be specific factors in Albania. We answer this questions semi-structured interviews targeting professional women that work as freelance auditors, as partners in auditing firms (including the big 4) and as internal auditors in big companies in Albania. The results of the study revealed that long working hours, preference of Albanian clients to work with male auditors, non-results driven performance management and gender stereotyping were perceived to be the biggest challenges that women auditors are currently experiencing.

DIGITALIZATION AS A VECTOR OF INFORMATION SYSTEMS DEVELOPMENT AND ACCOUNTING SYSTEM MODERNIZATION

Author(s): Lyudmyla CHYZHEVSKA,Lidiia Voloschuk,Liubov Shatskova,Liudmyla Sokolenko / Language(s): English Issue: 4/2021

Digitalization causes structural changes in the economic sectors and influences business activity and processes, leading to the companies’ increased productivity, competitive advantages and effective development creation and consolidation. This article is purposed to substantiate that the economy digitalization entails the need for companies' system and mechanisms modernization to ensure their competitiveness and to improve management systems. The research is conducted using methods of theoretical generalization, analysis, synthesis, comparison and grouping. This study resulted in defining both global and Ukrainian economies’ trends for digitalization with a description of its impact on the business activity and business processes, assessing the economy digitalization effects to the requirements for the company's information system that therefore serves to establishing directions for its modernization through the introduction of digital technologies, such as Electronic Data Interchange, Extensible Business Reporting Language, BigData, Internet of Things, Robotic Process Automation, Artificial intelligence, Real-time Adherence, cloud technologies, blockchain. The directions of companies' accounting digitalization implementation and development are as flows: changes in the accounting system in terms of its method elements; application of Assets, Liabilities and Capital new digital forms; advanced training in compliance with the requirements for the accounting personnel digital competencies.

Preliminary impact of IFRS 9 implementation on the Lebanese banking sector

Author(s): Darine Dib,Khalil Feghali / Language(s): English Issue: 3/2021

Research Question: What is the impact of the new requirements of the expected credit loss (ECL) model on the Lebanese banking sector? Motivation: In spite the expansion of research in respect of International Financial Reporting Standard N0. 9 (IFRS 9) in the past few years, it is still in its infancy in developing countries. Meanwhile, empirical IFRS 9 studies for banks is yet considered little as compared to the theoretical aspect. Our study seeks to fill this gap by testing the impact of IFRS 9 on the Lebanese banking sector. This paper is the first comprehensive attempt to empirically assess the estimated impact of IFRS 9 as disclosed in the 2017 financial statements. Idea: This study examines if the increase in provision based on the new ECL is strongly positively related to the average credit losses for the last 5 years, the current provisions level for the loans portfolio, the portfolio of investment securities, and the portfolio of liquid assets. Data: The data were collected from 19 consolidated banks representing 91% of the total consolidated balance sheet of all Lebanese banks. Tools: To test study’s hypotheses, we applied linear regression using SPSS. Findings: Two main results can be derived: First, we found that the impact of the new ECL model is not material to the banks’ equity if we consider the excess regulatory provisions booked in anticipation of IFRS 9. Second, we found that the increase in provision based on the ECL model is strongly positively related to the portfolio of investments securities and negatively related to the historical credit loss ratio. Contribution: Empirical IFRS 9 studies for banks is yet considered little as compared to the theoretical aspect. Our study seeks to fill this gap by testing the impact of IFRS 9 on the Lebanese banking sector. The Lebanese banks are an interesting case because they play a key role in the Lebanese economy, acting as the main channel for capital inflows into the country and financing the largest part of the government’s current account deficit.

The impact of CEO overconfidence on real earnings management: Evidence from M&A transactions

Author(s): Sawssen Khlifi,Ghazi Zouari / Language(s): English Issue: 3/2021

Research Question: Does CEO overconfidence have an effect on the level of real earnings management (REM) in the mergers and acquisitions (M&A) context? Motivation: the relationship between the overconfident manager’s behavior and REM in the context of M&A has gained momentum in the accounting and financial studies. In this context, the present work will enrich the literature on behavioral finance and REM in the M&A context.Idea: This study was to investigate the effect of overconfidence as part of the manager’s cognitive characteristics on the level of REM in M&A context.Data: The data were collected from the annual reports of the companies to build an M&A database and the Thomson Reuters database for the other variables. This study used panel data analysis on a sample of 280 M&A deals of American listed firms indexed in the S&P500 between 2012 and 2018. The total sample was divided into two subgroups according to whether the companies are involved in M&A transactions (test sample) or not (control sample). Tools: To test study’s hypotheses, we applied multiple regression analysis based on panel data using the annual reports and Thomson Reuters database.Findings: The main finding of this study is related to the positive effect of overconfident manager’s behavior on REM in the M&A context. The results show that overconfident managers of acquiring and target companies manage their results upwards using REM.Contribution: The present study provides a new addition to the prior literature by exploring the contributions of behavioral finance in studying the reality and perspectives of the real earnings management in the presence of an overconfident manager’s behavior in the M&A market.

Banks’ risk and the impact of audit quality on income smoothing

Author(s): Konstantinos Vasilakopoulos,Christos Tzovas,Apostolos Ballas / Language(s): English Issue: 3/2021

Research question: This paper investigates the impact that specific audit quality dimensions have upon European Union Banks’ income smoothing behavior.Motivation: Although previous studies have investigated the characteristics of audit quality, little is known about the audit quality in the banking sector. Excessive risk taking and business complexity may further impair auditors’ work and an audit’s outcome may be conditioned upon banks’ risk.Idea: We examine whether auditors’ independence influences bank managers’ decision to smooth income and whether this attribute depends on bank risk and systemic importance. We investigate the association between auditors’ industry specialization and auditors’ tenure with the level of Loan Loss Provisions Data: We use a sample of 133 banks from 26 European Union countries for the period 2006-2013.Tools: Similar to previous research, we use ordinary least squares analysis to test the results. Findings: Empirical findings provide evidence that the auditors’ industry expertise limits management’s discretion of high-risk banks to a greater extent relative to low risk banks. In contrast, our results imply that banks that retain the same auditor for a consecutive fiscal year are more likely to engage in income smoothing through LLPs. Furthermore, our study examines whether audit quality dimensions have different outcomes on income smoothing decisions between globally systemically important banks (GSIBs) and the rest of banks. Our results provide evidence that the impact of industry specialization and auditor tenure on EU banks accounting policy decisions differs between GSIBs and non-GSIBs. Contribution: Our analysis contributes in the existing body of research by focusing on the impact of audit quality on managements’ accounting discretion and the influence of banks’ special attributes on the audit process.

Accounting and information systems in Irish family SME: professionalisation effects

Author(s): Martin Quinn,Peter Cleary,Catherine Batt,Pall Rikhardsson / Language(s): English Issue: 3/2021

Research Question: Does the use of IS in family businesses differ significantly from non-family businesses? Does professionalisation of accountants positively impact the use of IS, and is there a difference between family and non-family businesses?Motivation: Research indicates family businesses have more limited implementation and use of information systems (IS) coupled with less accounting and control. As accounting is a primary user of IS, this paper explores if professionalisation of accounting may explain such reported differences in IS use.Idea: This study tests two hypotheses around IS use and professionalisation of accounting. Using a more refined measure of professionalisation of accounting than previous. Data: Data was collected from a survey of CFOs in a country with a strong family business tradition and strong professional accounting bodies. A response rate of 30% was achieved. Tools: A Mann-Witney test coupled with binary and multi-nominal regressions were used to test the hypotheses. Findings: Although professional accountants’ presence is a significant explanatory variable, the results show no significant difference in IS use between family and non-family-owned firms. However, contrary to similar studies in countries without strong professional accounting bodies, the analysis suggests that professionalisation is a significant explanatory factor in the similarities found.Contribution: By applying a more refined measure of professionalisation of accounting, this study provides a useful basis for further exploration of the professionalisation of the accounting function in family firms and links to IS use.

Managers’ attitude and organizational culture for social media use in supply chain efficiency and responsiveness

Author(s): Muhammed Kursad Ozlen / Language(s): English Issue: 3/2021

Research Question: The research model proposes that (a) Managers' Attitude and Organizational Culture are fundamental in using Social Media for supply chain activities, and (b) Social Media Use increases Responsiveness and Operational Efficiency.Motivation: IT professionals are continuously improving advanced software programs for business activities to leverage their activities and benefits. Beside that there are Social Media platforms which provide online presence to the company and enhance communication of people. Literature has studies regarding the use of Social Media for supply chain activities which mainly focus on enhancing marketing and customer relationships and the integration of supply chains. However, there is scarcity of research from organizational and employee perspectives. Idea: This study aims to see the influence of Managers’ attitude and Organizational culture for Social Media usage of supply chain professionals in their supply chain activities.Data: In order to test the relationships, a survey is conducted among 200 employees/professionals employed across 44 BiH SMEs which are parts of existing supply chains from various sectors.Tools: Descriptive statistics, confirmatory factor analysis-CFA and regression analysis are employed by using SPSS (version 20) software program. Findings: BiH companies have high operational efficiency and positive considerations about all model components. The results also show that the model works well in all dimensions.Contribution: This research serves as a good basis/template for similar future studies especially in BiH environment. Besides that, since there is few research from organizational and employee perspectives, this study purposes to see the impact of Managers’ attitude and Organizational Culture for Social Media usage of supply chain professionals in their supply chain activities.

IT required skills in accounting: A comparative analysis across European labour markets

Author(s): Sînziana-Maria Rîndașu / Language(s): English Issue: 3/2021

Research Question: The research proposition is to identify the information technology (IT) skills required from accounting professionals by the labour market from European emerging and developed economies and analyse whether there are differences between the requirements, depending on the type of economy.Motivation: The wide adoption of several emerging technologies across various domains of activity is a widely debated topic. However, regardless of its popularity, little research focused on comparing the expectation of the professional bodies and the current labour market expectations in terms of the IT skills accountants should demonstrate. Idea: This study aims to analyse if there is any gap between the expectations formulated by accounting professional bodies and the labour market’s requirements in European countries regarding the IT skills accountants should demonstrate. Data: The dataset selected for this study consisted of 1000 accounting job advertisements, collected between two periods: September 2017 - July 2018 and January - February 2021.Tools: A cross-sectional study, including a content analysis and statistical analyses, was conducted to analyse the dataset collected.Findings: The results illustrate the European labour market’s current expectations regarding the IT skills accountants should demonstrate. The statistical analyses conducted highlight an association between the skills asked by emerging and developed European based companies.Contributions: This paper provides a glimpse regarding the European labour market’s expectations in terms of IT skills requested from accounting professionals, thus being a reference for the European professional bodies and academia.

The compliance evolution of the corporate governance codes in emerging European countries – a content analysis perspective

Author(s): Pompei Mititean / Language(s): English Issue: 3/2021

Research Question: Does the corporate governance codes from 18 Emerging European countries respect the European Commission recommendations?Motivation: The corporate governance is a wildly debated topic in the literature but only few studies are addressed to the level of compliance between the corporate governance and the European Commission recommendations, especially in emerging countries.Idea: The objective of this study is to analyse the corporate governance codes form eighteen Emerging European Countries and examine if these countries comply with the recommendations of European Commission regarding corporate governance by using the content analysis technique. The main research proposition is to identify how many out of the 32 recommendations included in this analysis are fulfilled by the corporate governance codes from the Emerging European Countries and how these developed during time. Data: Data sample consists of 18 corporate governance codes from Emerging European Countries, which are examined in the context of the recommendations of European Commission COM-284, and the next years updates from 2004 (2004/913/EC), 2005 (2005/162/EC) and 2009 (2009/384 and 385/EC), divided into five group, covering 32 recommendations. Tools: The latest versions of corporate governance codes from each country, from 2004-2020, were downloaded, collecting the data manually from each corporate governance code using the content analysis technique. Findings: The results illustrate that Slovenia and Czech Republic are the countries with the highest compliance degree, while Poland and Estonia are the countries with the least fulfilled recommendationsContribution: This paper provides a general overview regarding the level of compliance of the corporate governance codes and European Commission recommendations, thus being a starting point for researchers who will further study this subject. Secondly, we have contribute to the limited studies that analysed the evolution of corporate governance codes following the best practices for the companies issued by European Commission.

MJERILA PERFORMANSI U FUNKCIJI KONTROLE

Author(s): Dijana Kremenović / Language(s): Serbian Issue: 2/2021

Managing the efficiency of a company and, in connection with that, the choice of the way of measuring efficiency is becoming more and more important, especially in the conditions of a modern business environment characterized by complexity, dynamism, uncertainty and heterogeneity. The company, in addition to being in different business environments, also has its own specifics, so the question arises what it means for a particular company to be efficient and what is an adequate model for measuring the efficiency of that company. In general, a good efficiency measurement system involves a set of performance measures, that is, a metric that quantifies efficiency and effectiveness. The paper presents a review of traditional and new integrated models for measuring the performance of enterprises in the function of control.

Investing in CHP plants: Estimating external costs and benefits

Author(s): Dubravka Pekanov Starčević,Boris Crnković,Ivana Fosić / Language(s): English Issue: 2/2021

Purpose: The purpose of this paper is to identify and evaluate the environmental impacts and estimate the external costs and benefits of building and operating a combined heat and power (CHP) plant. This research will contribute to the scientific literature in the field of public capital investments in CHP plants and facilitate the evaluation of similar assessments and studies by identifying relevant factors that affect society and the environment. Methodology: The ExternE methodology and Impact Pathway Approach (IPA) were used to estimate the externalities of building and operating the plant. The ExternE methodology considers environmental impacts, global warming impacts and accidents, and it is widely accepted in the estimation of externalities of CHP plants. Results: The main external benefits refer to the savings from the reduction of CO2 emissions per unit of energy produced, savings from the reduction of energy losses in the transmission of electricity, reduction of Croatia’s dependence on electricity imports, improvement of the balance of payments, and fiscal benefits. The main external costs arise from Croatia’s increasing import dependence on natural gas and changes in the use of agricultural land. Conclusion: It is estimated that the external benefits are higher than the external costs. In addition to the estimation of external costs, their internalization is done through various taxes and fees, thus affecting the unit cost of electricity. Further research should extend the estimation of external benefits and costs to consider broader social impacts and conduct a full cost-benefit analysis.

STRATEGIC MANAGEMENT ACCOUNTING IN THE FUNCTION OF OPERATOR PRICE REGULATION

Author(s): Ljiljana Matavulj / Language(s): English Issue: 33/2021

The paper discusses the functional relationship between strategic management accounting and the pricing of services that are under the control of the regulator. This is a part of the public sector in which the prices of services are not formed freely, because in these markets there is a significant market power of one or more participants. Therefore, there is a discriminatory attitude towards the competition but also the impact on end consumers, narrowing their choice between multiple services. Consumers are directed to certain prices, which include extra profits, although this should not be the case. This phenomenon is characteristic of the field of electronic communications and similar network sectors and can be prevented by modern methods available to strategic management accounting, primarily by different types of cost models. Prices should be based on the cost of providing services, and a strategic approach to billing in this case is provided by the regulator, as these are monopolized markets. The paper will test the hypothesis that cost models affect the reduction of service prices on the example of wholesale prices in fixed and mobile telephony in the Republic of Serbia.

Book review of: International Trends in Participatory Budgeting: Between Trivial Pursuits and Best Practices

Author(s): Jozef Gašparík / Language(s): English Issue: 1/2022

Disproportions in the Description Ability of Prediction Models for Change in the Accounting System

Author(s): Jozef Lukáč / Language(s): English Issue: 2/2022

The change in the value of financial indicators can be triggered by several factors. A result of a change in the accounting system shows that the company’s achieved financial indicators may change. The reason for the differences is a different way of reporting and recalculation of items in the financial statements, where some items are recognized and classified in a different group of assets than under the accounting regulations in the Slovak Republic. The Balance Analysis of Rudolf Douch (1996), Taffler's model (1984) and Králiček's Quick Test (1993) were used to point out the differences in evaluation based on financial indicators in selected prediction models. The aim of the paper is to analyze the changes that result in the change of the accounting system from national accounting legislation to the accounting system according to IAS/IFRS. We assume that individual items of assets and liabilities or costs and revenues that enter into the calculation of individual prediction models achieved different values due to changes in the method of reporting in the financial statements of the analyzed company for the same accounting period in two accounting systems.

Earnings management during financial crisis: The case of Greece

Author(s): Afroditi Ntokozi,Christos Tzovas,Constantinos G. Chalevas / Language(s): English Issue: 2/2022

Research Question: Did Greek listed firms engage in earnings management practices during the initial phase of the 2010's economic crisis? Motivation: Impact of structural attributes of a country along with firms' characteristics on economic entities' accounting policy decisions. Idea: Firms' accounting policy decisions are conditioned upon their characteristics and the conditions prevailing in the broader economic and business environment. We investigate whether these factors affect firms' propensity to engage in earnings management within a context of financial distress. Data: The sample consists of all Greek listed firms which were active for the period 2009-2014.Tools: We employ the Kothari et al (2005) model to estimate discretional accruals of Greek listed firms.Findings: The family-controlled Greek firms that are audited by Big-4 Auditing firms are likely to use discretionary accruals in order to affect accounting figures. This finding may be attributable to the family control of the firms, along with the weak legal enforcement and investor protection that prevail in Greece. In addition, discretionary accruals show a positive relation with firm’s ability to cover its current liabilities using current assets while they are negatively associated with cash-flow from operations. Contribution: This study contributes to the existing literature on earnings management. Our research has been conducted in the initial phase of financial crisis and within an economic environment which is characterized by family-controlled firms, dependency on debt financing and low investor and creditor protection.

XBRL technology adoption and consequences: A synthesis of theories and suggestions of future research

Author(s): Hela Borgi / Language(s): English Issue: 2/2022

Research Question: This study is an appraisal of XBRL existing literature to find out what exists and what is lacking in the literature regarding the incentives of XBRL adoption, and its consequences.Motivation: The literature has not fully investigated the incentives of XBRL adoption and its consequences for the users of financial statements. The aim of this study is to synthesize current literature on XBRL adoption and its consequences. Idea: eXtensible Business Reporting Language (XBRL) is revolutionizing financial reporting on a global scale. It has the support of the world's most powerful institutions, including stock exchanges, central banks, standard setters, regulators, and other industry interests. It has attracted the attention of accounting researchers to better understand its influences on accounting and auditing professionals.Methodology: The current study uses qualitative research methods that includes a review and a synthesis of a variety of archival materials. Papers on XBRL are summarized under two main categories: incentives of XBRL adoption, and its consequences.Findings: The review suggests that the majority of publications are published in the second decade during 2011-2021 period. This result may imply that researchers try to give more answers for regulators, policy makers and standard-setters about issues related to the concrete implementation of XBRL in different contexts and countries. In addition, the current review notices that most of the previous studies that focus on the determinants of XBRL adoption are exploratory and use the qualitative method through surveys and/or interviews. While these studies extend our knowledge about the motivations that push towards the XBRL adoption, future studies could confirm these results with more objective measures. The current study notices that most prior studies focus on a single country, hence future research may use comparative analysis of XBRL adoption in different countries as it may offer a better understanding of the actual use of XBRL in diverse contexts. Further studies should consider emerging countries, and more particularly GCC countries, where XBRL technology adoption is mandatory and take into account the socio-economic culture of these countries. As a future direction, there is a need of investigation on the role of regulation in improving the use of XBRL and the extent of compliance with XBRL IFRS taxonomy. Future studies may also investigate the potential consequences of XBRL technology on financial reporting quality to give answers for standard-setters and policy makers. Contribution: Our research contributes to the existing literature by creating a foundational knowledge base that will be relevant to different stakeholders including, governments, practitioners, and researchers on the effects of implementing XBRL, as well as the relevance of such theories in explaining XBRL adoption.

The impact of financial distress, sustainability report disclosures, and firm size on earnings management in the banking sector of Indonesia, Malaysia, and Thailand

Author(s): Yu. Kolesina Karina,Yanuar Nanok Soenarno / Language(s): English Issue: 2/2022

Research Question: Does financial distress, sustainability report disclosures, and firm size have an effect on earnings management? Motivation: Researchers want to know the effect of financial distress, sustainability report disclosures, and firm size on earnings management. Idea: The purpose of this paper is to determine the impact of Financial Distress (FD), Sustainability Report (SR), and Firm Size (FS) on earnings management in the banking sector of Indonesia, Malaysia and Thailand. Data: The data for this research is taken from the financial reports, annual reports, and sustainability reports issued by the companies from 2019 to 2020. The populations in this study are banking companies listed on the Indonesian, Malaysian, and Thailand Stock Exchanges. The samples used are 43 public banking companies in Indonesia, 10 public banking companies in Malaysia, and 8 public banking companies in Thailand. Tools: This study uses a regression model made with E-Views 10.Findings: The results show that financial distress has a significant influence on earnings management, sustainability reports have no influence on earnings management, and firm size has an influence on earnings management, but only in Malaysia’s and Thailand’s banking companies. Contribution: The results of this study are expected to provide ideas and reference materials regarding financial distress, disclosure of corporate sustainability reports, firm size, and earnings management practices. For companies, especially from the banking sector, this study is expected to provide information that they must be careful in reporting financial statements that will be published considering that banking companies are a business entity that receives and safeguards money owned by the public and lends out this money in the form of loans or credits. Banks are the main financial institutions in the financial system that drive the economy in a country. If a banking company experiences a financial crisis, it will have a wide impact on the financial system and economic sector in a country. The results of this study are also expected to help investors make investment decisions in a company and the results of this study are expected to help creditors in making funding decisions in a company.

Wewnętrzna atestacja informacji niefinansowych – podejście modelowe

Author(s): Anna Bartoszewicz / Language(s): Polish Issue: 2/2022

The aim of the article is to present a model approach to the implementation of internal audit services in the area of non-financial reporting. In order to achieve it, an analysis of the literature and legal acts in this area was carried out. Conclusions were formulated based on inductive and deductive inference carried out by the method of analysis and synthesis. The article shows a model diagram of the implementation of audit tasks in the field of non-financial reporting. It indicates the premises for accepting the assurance task in the field of non-financial reporting into the internal audit plan and describes the course of the task implementation. The result of audit work in this area is an internal certifying report, which is the management’s assurance of the reliability, quality, and transparency of information contained in the non-financial report. The article is a voice in the discussion of an internal auditor’s role in the non-financial reporting process.