Environmental Auditing: An Examination of Internal Audit Involvement
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.
Akers, Michael D. and Klos, Mark A., "Environmental Auditing: An Examination of Internal Audit Involvement" (1995). Accounting Faculty Research and Publications. 41.