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Internal Audit's Role in Integrated Reporting Assurance

White Papers The IIA May 24, 2022

The International Integrated Reporting <IR> Framework is designed to help organizations understand, deliver, and communicate value creation for the organization and for others in the short, medium, and long term.

This tool outlines how the major value creation and protection components of the <IR> Framework — the fundamental concepts of The Capitals, Value Creation Process, and Integrated Thinking principles — support internal audit's contribution to integrated reporting assurance.

It is offered in conjunction with a white paper, Executing the Board's Governance Responsibility for Integrated Reporting, created with the International Federation of Accountants (IFAC). The paper is the second installment in IFAC's integrated reporting assurance series and highlights how an integrated internal approach to assurance can support boards of directors in discharging their responsibilities for the integrity of the integrated report and integrated reporting process. 


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