Ekonomska misao i praksa, , 2026.
Prethodno priopćenje
https://doi.org/10.17818/EMIP/2026/5
THE INVOLVEMENT OF INTERNAL AUDIT IN ESG REPORTING IN CROATIA
Doris Jurenić
; TT Accounting & Consulting d.o.o.
Tina Vuko
orcid.org/0000-0002-7030-2130
; Sveučilište u Splitu, Ekonomski fakultet, Katedra za računovodstvo i reviziju
Marko Čular
; Sveučilište u Splitu, Ekonomski fakultet, Katedra za računovodstvo i reviziju
*
* Dopisni autor.
Sažetak
This paper aims to investigate the perceptions of internal auditors in Croatia regarding their involvement in sustainability reporting. The research was conducted through a survey among members of the Croatian Institute of Internal Auditors and the Internal Audit Section of the Croatian Association of Accountants and Financial Professionals. The results show that internal auditors are still not intensively involved in activities related to ESG reporting, either through assurance engagements or advisory activities. The assessment of existing competencies in the ESG field falls around the midpoint of the Likert scale, without significant deviations, indicating uncertainty about the adequacy of the auditing role in this area despite a high perceived importance of ESG risks and ESG reporting. Overall, the study highlights the need to strengthen the role of internal audit in ESG reporting by developing subject-matter knowledge and skills, and by ensuring continuous support from the audit committee, particularly in the context of new regulatory requirements and the growing importance of sustainability for organizations in Croatia.
Ključne riječi
ESG reporting; internal audit function; advisory services; assurance engagements; audit committee
Hrčak ID:
344583
URI
Datum izdavanja:
17.2.2026.
Posjeta: 691 *