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

Research output: Contribution to journalArticleResearchpeer-review

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.
LanguageEnglish
Pages404-421
Number of pages18
JournalInternational Journal of Auditing
Volume22
Issue number3
Early online date4 Jul 2018
DOIs
Publication statusPublished - Nov 2018

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Assurance
Factors
Consulting
Internal audit
Sustainability
Management support
Governance
Internal audit function

Keywords

  • assurance
  • Internal audit
  • Corporate governance
  • sustainability

Cite this

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Factors associated with internal audit's involvement in environmental and social assurance and consulting. / Soh, Dominic; Martinov-Bennie, Nonna.

In: International Journal of Auditing, Vol. 22, No. 3, 11.2018, p. 404-421.

Research output: Contribution to journalArticleResearchpeer-review

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