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The term Social audit was also later used to refer to a form of citizen participation that focuses on government performance and accountability. In that context, a social audit is a way of measuring, understanding, reporting and ultimately improving an organization's social and ethical performance. It is qualitatively different from other forms ...
In leadership roles, [2] accountability is the acknowledgment of and assumption of responsibility for actions, products, decisions, and policies such as administration, governance, and implementation, including the obligation to report, justify, and be answerable for resulting consequences. In governance, accountability has expanded beyond the ...
Social accounting (also known as social accounting and auditing, social accountability, social and environmental accounting, corporate social reporting, corporate social responsibility reporting, non-financial reporting or accounting) is the process of communicating the social and environmental effects of organizations' economic actions to particular interest groups within society and to ...
Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes. [1]
An information technology audit, or information systems audit, is an examination of the management controls within an Information technology (IT) infrastructure. The evaluation of obtained evidence determines if the information systems are safeguarding assets, maintaining data integrity, and operating effectively to achieve the organization's ...
SA8000. The SA8000 Standard is an auditable certification standard that encourages organizations to develop, maintain, and apply socially acceptable practices in the workplace. It was developed in 1997 by Social Accountability International, formerly the Council on Economic Priorities, by an advisory board consisting of trade unions, NGOs ...
The Accounting, Auditing & Accountability Journal is a peer-reviewed academic journal covering accounting theory and practice. The journal was established in 1988 and is published by Emerald Group Publishing . In 2022 the editors-in-chief are James Guthrie ( Macquarie University) and Lee D. Parker ( Glasgow University and RMIT University. [1]
Internal control, as defined by accounting and auditing, is a process for assuring of an organization's objectives in operational effectiveness and efficiency, reliable financial reporting, and compliance with laws, regulations and policies. A broad concept, internal control involves everything that controls risks to an organization.