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Corporate Social Responsibility Education in Internal Control and Audit

Author

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  • Valeria Dineva

    (University of National and World Economy, Sofia, Bulgaria)

Abstract

The present study aims to explore the need to incorporate corporate social responsibility into internal control training and internal audit. There are presented the possibilities for inclusion of the subject in the internal control and audit training, showing different approaches, models and tools. Methods of analysis, secondary analysis, comparative historical method, system analysis method, etc. were used. The results are outlining a wide range of factors that generate needs that require corporate social responsibility to be incorporated into internal control and internal audit training. The conclusion is that corporate social responsibility should be included in the teaching materials and internal control and internal audit programs, and modern concepts and approaches should be applied in training.

Suggested Citation

  • Valeria Dineva, 2018. "Corporate Social Responsibility Education in Internal Control and Audit," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 5, pages 61-82, December.
  • Handle: RePEc:nwe:natrud:y:2018:i:5:p:61-82
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    File URL: http://unwe-research-papers.org/bg/journalissues/article/10071
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    More about this item

    Keywords

    corporate social responsibility; internal control; internal audit; integrated reporting; ethics; organizational behaviour; CAF; COSO; COBIT5; ISO 26000;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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