IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-04521072.html
   My bibliography  Save this paper

The evolution of internal auditing and ESG criteria compliance

Author

Listed:
  • 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])

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.

Suggested Citation

  • Nabyla Daidj, 2024. "The evolution of internal auditing and ESG criteria compliance," Post-Print hal-04521072, HAL.
    • Handle: RePEc:hal:journl:hal-04521072
    DOI: 10.4337/9781035316267.00019
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-04521072. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.