EconPapers    
Economics at your fingertips  
 

The impact of auditing on green information and communication technologies

Laura-Diana Radu ()
Additional contact information
Laura-Diana Radu: Alexandru Ioan Cuza University of Iasi

The Audit Financiar journal, 2016, vol. 14, issue 134, 217

Abstract: The main purpose of this paper is to identify how auditors can contribute to supporting the protection of natural environment, without this being subject to their engagement. The interest in the topic was determined, on the one hand, by the infiltration of the information and communication technologies (ICT) in the auditors’ work and, on the other hand, by the significant increase of the concerns for environmental protection. The intersection of the two areas has led to the concept of green ICT auditing, approached by the present study. Within it, we argued the importance of establishing positive connections between auditing, environment and ICT for the society. We provided a brief presentation of the green ICT concept, as a result of the selection and study of the most relevant opinions from the specific literature. Next, in the most important part of the paper, we presented in detail how auditing can contribute to augmenting the favourable influences of green ICT on the environment, the latter being regarded both as a subject and as an object of auditing. Based on the information collected while performing the study, we concluded that auditors can have a significant role in decreasing the influence of ICT on the environment, but only if their endeavours are supported and sustained by the companies subject to audit engagements.

Keywords: auditing; environment; green ICT; ecosystem (search for similar items in EconPapers)
JEL-codes: M42 Q56 F64 L86 (search for similar items in EconPapers)
Date: 2016
References: View references in EconPapers View complete reference list from CitEc
Citations Track citations by RSS feed

Downloads: (external link)
http://revista.cafr.ro/temp/Article_9458.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:aud:audfin:v:134:y:2016:i:14:p:217

Access Statistics for this article

More articles in The Audit Financiar journal from Chamber of Financial Auditors of Romania
Series data maintained by Dumitru Valentin Florentin ().

 
Page updated 2017-09-29
Handle: RePEc:aud:audfin:v:134:y:2016:i:14:p:217