The evolution of internal auditing and ESG criteria compliance

Nabyla Daidj

Chapter 10 in Research Handbook on Sustainability Reporting, 2024, pp 159-180 from Edward Elgar Publishing

Abstract: For decades, the internal audit function has changed in response to the shifts in global business practices. In the context of the digital transformation and acceleration of the regulatory landscape, internal auditing is a key activity whose role must evolve. Digitalization not only has an impact on the audit environment, but also on internal audit practices, risk management and information systems. Internal audit gradually incorporates agile approaches and continuous improvements with data processing and technology changes. In addition, these innovations, combined with environmental, social and governmental (ESG) criteria compliance requirements, the increased volume of available data (the accuracy of ESG data) and emerging management challenges are changing the environment for practitioners. They also raise several theoretical and conceptual issues for the academic world. This chapter highlights the key role of internal audit in ESG reporting and explains how internal auditing could support ESG objectives and add value.

Keywords: Business and Management; Economics and Finance; Environment; Sustainable Development Goals (search for similar items in EconPapers)
Date: 2024
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