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Purpose – Integrated reporting has been identified as the future of corporate reporting. As it is a relatively new principal, the role of the internal audit activity in respect of integrated reporting has not yet been investigated. The purpose of this paper is to investigate and discuss the role that the internal audit activity can play in respect of integrated reporting. Design/methodology/approach – The conceptual discussion of this paper is based on an objective review of relevant literature, both practitioner and academic. Findings – The internal audit activity through risk based assurance and consulting services and its knowledge of the business is uniquely positioned to contribute towards integrated reporting. Originality/value – This paper identifies the value the internal audit activity can contribute towards integrated reporting.

The potential role of the internal audit activity in the integrated Reporting process