Search for: [Abstrakt = "ABSTRACT\: The aim of the article is to present a model approach to the implementation of internal auditservices in the area of non\-financial reporting. In order to achieve it, an analysis of the literature andlegal acts in this area was carried out. Conclusions were formulated based on inductive and deductiveinference carried out by the method of analysis and synthesis. The article shows a model diagram ofthe implementation of audit tasks in the field of non\-financial reporting. It indicates the premises foraccepting the assurance task in the field of non\-financial reporting into the internal audit plan anddescribes the course of the task implementation. The result of audit work in this area is an internalcertifying report, which is the management’s assurance of the reliability, quality, and transparency ofinformation contained in the non\-financial report. The article is a voice in the discussion of an internalauditor’s role in the non\-financial reporting process."]
