Integrated Reporting and internal auditing: Exploratory study in the intermunicipal community of the Coimbra region

Good management of public money, transparency and accountability are pillars of best practices of public governance. However, reliable, timely and timely information for constant decision-making is essential. Nevertheless, the information provided is recurrently generic, dense and technical. In this sense, the study aimed highlight the problem of redundant information to which municipalities are subject, proposing the adoption of the integrated reporting framework (IR) assessing its acceptance and also to understand if the internal audit function would be adequate to the Monitoring. For this purpose, the methodology of the questionnaire was used, assessing the high acceptance of this model and the existence of the internal audit as adequate monitoring. However, it is important to study the factors that can most contribute to this connection between integrated reporting/internal audit, as well as expanding the sample.