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DOI:
https://doi.org/10.55640/eijmrms-04-06-04
REPLACE INTERNAL AUDIT IN ENSURING SUSTAINABLE ECONOMY
Zokirjonova Sarvinoz Shokirjon qizi , "Tashkent Institute of Irrigation and Agricultural Mechanization Engineers" National Research University, 3rd stage "Accounting and auditing" direction, UzbekistanAbstract
Internal audit plays an important role in ensuring a sustainable economy by providing independent and objective assurance of the organization's management, risk management and control processes. This article explores the importance of internal auditing in ensuring sustainability in organizations, focusing on its role in identifying and addressing environmental, social and governance (ESG) risks. By assessing risks, assessing compliance with regulations and standards, and recommending improvements to sustainability practices, internal audit helps organizations reduce risk, improve their reputation, and create long-term value. The article discusses the challenges and opportunities faced by internal audit in achieving sustainability goals, highlighting the need to collaborate with other functions and stakeholders to achieve significant impact. Overall, internal auditing is a key enabler of sustainable economic growth by promoting transparency, accountability and responsible business practices.
Keywords
Catalyst function, agent, ESG reporting
References
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