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The Internal Auditors in Catalyst for Sustainability Performance through Environmental Audit

Author

Listed:
  • Muthyaah Mohd Jamil

    (Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Selangor, Kampus Puncak Alam, Selangor, Malaysia)

  • Siti Nur Balqis Kassim.

    (Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Selangor, Kampus Puncak Alam, Selangor, Malaysia)

  • Nur Anis Syuhadah Mohamad Radzi.

    (Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Selangor, Kampus Puncak Alam, Selangor, Malaysia)

  • Nur Kamilia Zuraini.

    (Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Selangor, Kampus Puncak Alam, Selangor, Malaysia)

  • Sofia Adlina Roslan.

    (Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Selangor, Kampus Puncak Alam, Selangor, Malaysia)

Abstract

Environmental issues like deforestation have been a global concern for the past ten years. Despite various strategies implemented by management, the issues persist. This paper aims to underscore the crucial role of internal auditors in environmental audits. The paper reviewed 30 journals published from various sources. Two themes have been established: the role of internal auditors and the benefits of the environmental audit. The sub-analysis focuses on three specific criteria: governance, risk management and control. This paper outlines the responsibilities of internal auditors to provide assurance and consulting services, conduct risk screenings, ensure compliance with environmental laws and standards, and identify areas for improvement. The paper also re-emphasizes the benefits of these practices, which include significant cost savings through resource optimisation, continuous improvement by identifying areas for enhancement, and enhanced compliance with environmental regulations. The significant cost savings through resource optimisation should be a source of optimism for businesses, as it demonstrates the financial benefits of environmental compliance. Moreover, the expertise of internal auditors in risk assessment and control systems is instrumental in mitigating potential legal and reputational risks for organisations. It proves that having an internal audit involved in environmental audits significantly contributes to an organisation’s compliance with environmental regulations and programs.

Suggested Citation

  • Muthyaah Mohd Jamil & Siti Nur Balqis Kassim. & Nur Anis Syuhadah Mohamad Radzi. & Nur Kamilia Zuraini. & Sofia Adlina Roslan., 2024. "The Internal Auditors in Catalyst for Sustainability Performance through Environmental Audit," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(7), pages 1141-1147, July.
    • Handle: RePEc:bcp:journl:v:8:y:2024:i:7:p:1141-1147
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    References listed on IDEAS

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    1. Yiwen Zeng & Sean Maxwell & Rebecca K. Runting & Oscar Venter & James E. M. Watson & L. Roman Carrasco, 2020. "Environmental destruction not avoided with the Sustainable Development Goals," Nature Sustainability, Nature, vol. 3(10), pages 795-798, October.
    2. Sandro Brunelli & Anel Murzakhmetova & Camilla Falivena, 2022. "Environmental Auditing in Rural Areas: Current Patterns and Future Challenges in Central Asia," Sustainability, MDPI, vol. 14(22), pages 1-27, November.
    3. Ljubisavljević Snežana & Ljubisavljević Luka & Jovanović Dejan, 2017. "Environmental Audit for Environmental Improvement and Protection," Economic Themes, Sciendo, vol. 55(4), pages 521-538, December.
    4. Kazem Shamsadini & Mahdi Askari Shahamabad & Fateme Askari Shahamabad, 2022. "Analysis of factors affecting environmental audit (EA) implementation with DEMATEL method," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 19(5), pages 777-796, May.
    5. Dominic S.B. Soh & Nonna Martinov-Bennie, 2015. "Internal auditors’ perceptions of their role in environmental, social and governance assurance and consulting," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 30(1), pages 80-111, January.
    6. Giuseppe Grossi & David C. Hay & Chamara Kuruppu & Daniel Neely, 2023. "Changing the boundaries of public sector auditing," Journal of Public Budgeting, Accounting & Financial Management, Emerald Group Publishing Limited, vol. 35(4), pages 417-430, July.
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