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Factors associated with internal audit's involvement in environmental and social assurance and consulting

Factors associated with internal audit's involvement in environmental and social assurance and... Despite evidence of internal audit's expanding role in sustainability matters, there is limited understanding of factors associated with the extent of internal audit's involvement in these areas. This study examines the impact of governance factors, internal audit function characteristics, and organizational sustainability practices on the extent of internal audit's involvement in environmental and social assurance and consulting. The results suggest that management support and external reporting of sustainability information are key factors associated with internal audit's involvement in environmental and social assurance and consulting activities. The results also indicate that the extent of internal audit's involvement in assurance and consulting are not necessarily driven by a homogeneous set of factors. Future research could take a more nuanced approach to investigating different aspects of internal audit's roles both within the sustainability context and more broadly. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png International Journal of Auditing Wiley

Factors associated with internal audit's involvement in environmental and social assurance and consulting

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Publisher
Wiley
Copyright
© 2018 John Wiley & Sons Ltd
ISSN
1090-6738
eISSN
1099-1123
DOI
10.1111/ijau.12125
Publisher site
See Article on Publisher Site

Abstract

Despite evidence of internal audit's expanding role in sustainability matters, there is limited understanding of factors associated with the extent of internal audit's involvement in these areas. This study examines the impact of governance factors, internal audit function characteristics, and organizational sustainability practices on the extent of internal audit's involvement in environmental and social assurance and consulting. The results suggest that management support and external reporting of sustainability information are key factors associated with internal audit's involvement in environmental and social assurance and consulting activities. The results also indicate that the extent of internal audit's involvement in assurance and consulting are not necessarily driven by a homogeneous set of factors. Future research could take a more nuanced approach to investigating different aspects of internal audit's roles both within the sustainability context and more broadly.

Journal

International Journal of AuditingWiley

Published: Nov 1, 2018

Keywords: ; ; ;

References