The evolution of internal auditing and ESG criteria compliance

Nabyla Daidj ()
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Nabyla Daidj: IMT-BS - TIM - Département Technologies, Information & Management - TEM - Télécom Ecole de Management - IMT - Institut Mines-Télécom [Paris] - IMT-BS - Institut Mines-Télécom Business School - IMT - Institut Mines-Télécom [Paris], LITEM - Laboratoire en Innovation, Technologies, Economie et Management (EA 7363) - UEVE - Université d'Évry-Val-d'Essonne - Université Paris-Saclay - IMT-BS - Institut Mines-Télécom Business School - IMT - Institut Mines-Télécom [Paris]

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Abstract: For decades, the internal audit function has changed in response to the shifts in global business practices. In the context of digital transformation and acceleration of 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 internal audit's role in ESG reporting and explains how internal auditing could support ESG objectives and add value.

Keywords: Digital Transformation; Internal Audit; ESG Compliance; Independent Assurance; Risk Management (search for similar items in EconPapers)
Date: 2024-09-24
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Published in Gunnar Rimmel; Güler Aras; Diogenis Baboukardos; Joanna Krasodomska; Christian Nielsen; Frank Schiemann. Research handbook on sustainability reporting, Edward Elgar Publishing, pp.159-180, 2024, Research Handbooks on Accounting series, 978-1-03531-625-0. ⟨10.4337/9781035316267.00019⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04521072

DOI: 10.4337/9781035316267.00019

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