The Role of Internal Auditors in Achieving Sustainability

نوع المستند : المقالة الأصلية

المؤلف

Professor of auditing Vice President for Community Service & Environmental Development

المستخلص

Nowadays, there is an increasing trend to shift towards sustainability reporting instead of the traditional financial reporting that supply stakeholders with financial information only, because sustainable reports acts as a base for providing economic, social and environmental information (Tumwebaze et al., 2022). The goal of sustainability reports is to capture both financial and non-financial information in order to enhance decision making.