New Challenges for Internal Audit: Corporate Social Responsibility Aspects

Adriana Tiron-Tudor () and Cristina Bota-Avram
Additional contact information
Adriana Tiron-Tudor: Babes-Bolyai University
Cristina Bota-Avram: Babes-Bolyai University
Authors registered in the RePEc Author Service: Adriana Tiron Tudor

A chapter in Social Audit Regulation, 2015, pp 15-31 from Springer

Abstract: Abstract The purpose of this chapter is to provide a succinct overview of the main coordinates that should define the role of internal auditors in the field of corporate social responsibility. It outlines the main key points concerning the internal audit’s contribution highlighted by academic literature, by reviewing recent literature, discussing the opinions issued by various academics and finally offering some suggestions for improving subsequent research in the area. It proposes a synthesis of the main arguments that justify the need for internal audit to play a significant role in corporate social responsibility, while there are emphasized main actions that should be included within an internal audit program, so that internal audit can provide its contribution to corporate social responsibility. Given the importance of the issue, this chapter provides an overview of academic research that examined the role of internal audit in corporate social responsibility and provide practical suggestions on how internal audit practitioners should develop their audit programs in order to provide as best as possible their significant contribution in terms of corporate social responsibility.

Keywords: Corporate Social Responsibility; Corporate Social Responsibility Activity; Global Reporting Initiative; Internal Audit; Corporate Social Responsibility Report (search for similar items in EconPapers)
Date: 2015
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

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:spr:csrchp:978-3-319-15838-9_2

Ordering information: This item can be ordered from
http://www.springer.com/9783319158389

DOI: 10.1007/978-3-319-15838-9_2

Access Statistics for this chapter

More chapters in CSR, Sustainability, Ethics & Governance from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().