Internal auditor involvement in environmental audit: evidence from Thailand
Anuntaakalakul, K & Lamberton, G 2007, 'Internal auditor involvement in environmental audit: evidence from Thailand', The ICFAI Journal of Audit Practice, vol. 4, no. 4, pp. 14-24.
Auditing of environmental management and control systems is a part of the organization wide internal audit function of ensuring the effectiveness and efficiency of operations. However, the contribution of internal auditors towards providing environmental audit services is minimal. This research seeks to increase internal audit involvement in environmental audit. Drawing on empirical evidences from ten organizations operating in Thailand, various types of internal auditor involvement in environmental audit are compared leading to identification of the factors, some of which encourage, while others obstruct this involvement.