Study of the accuracy problem of the integrated reporting assurance

Abstract

The article examines the problem of ensuring the reliability of information in an integrated report. The need for sustainable development has led to the emergence of integrated accounting and analytical systems that combine financial and non-financial information to support transparency of information and trust in the enterprise. Integrated accounting and analytical systems can facilitate processes such as planning, forecasting, analysis, and task execution. Integrated reporting is a forward-looking report that presents strategy, management, performance indicators, development prospects and business risks, and requires the creation of a quality internal audit service to provide control of actions and technical support for the analysis and consolidation of information. The requests of information users require transparency and reliability from integrated reporting, therefore, to ensure the fulfillment of these requirements, the enterprise must use special mechanisms and procedures, an internal audit of integrated reporting in particular. Ensuring reliability can be implemented through both external and internal audits. Companies are working to provide external guarantees on the quality of integrated reports through external independent audits and internal audits, which have the effect of reducing information asymmetry and facilitating risk assessment. Internal audit helps ensure the accuracy and reliability of data in integrated reporting, taking on a strategic role in preparing the company for the implementation and use of this report, which helps to ensure a quality level of information confirmation and ensure the trust of interested parties.