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Factors associated with internal audit's involvement in environmental and social assurance and consulting
Author(s) -
Soh Dominic S.B.,
MartinovBennie na
Publication year - 2018
Publication title -
international journal of auditing
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.583
H-Index - 21
eISSN - 1099-1123
pISSN - 1090-6738
DOI - 10.1111/ijau.12125
Subject(s) - internal audit , business , accounting , audit , sustainability , control environment , information technology audit , joint audit , context (archaeology) , sustainability reporting , corporate governance , chief audit executive , audit plan , public relations , environmental resource management , corporate social responsibility , political science , finance , geography , ecology , archaeology , environmental science , biology
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.