Title

Environmental Auditing: An Examination of Internal Audit Involvement

Document Type

Article

Publication Date

Spring 1995

Source Publication

Internal Auditing

Source ISSN

0897-0378

Abstract

The Statement of Responsibilities of Internal Auditing clearly indicates that environmental audits and risk assessment of environmental issues are within the scope of internal auditing. The problem is that most internal auditors have limited technical background with respect to environmental issues. According to a recent survey, almost all companies are conducting environmental audits. The companies are conducting these because of the need to monitor compliance with regulator authorities, and because of the recognition of the increased risks associated with environmental issues and the potential for liability. The majority of companies responding to the survey have technically oriented departments conduct environmental audits.

Comments

Internal Auditing, Vol. 10, No. 4 (Spring, 1995): 24-31. Publisher Link.