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Dominic Soh

First Name: Dominic
Surname: Soh
Department Dept of Accounting and Corporate Governance
Supervisor(s): Professor Nonna Martinov-Bennie , Professor Philomena Leung

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Paper Title

Internal auditís involvement in environmental, social and governance assurance and consulting activities

Purpose

This exploratory study investigates the nature and determinants of the internal audit functionís (IAFís) involvement in environmental, social and governance (EGS) assurance and consulting activities.

Originality

There is limited understanding and evidence as to why some IAFs are engaged in ESG assurance and/or consulting activities, while others are not, and how the nature and extent of the IAFs involvement in these issues differ across organisations for those which are involved.

Key literature/theoretical perspective

The study is informed by extant external ESG assurance and internal audit literature (generally framed within agency and/or institutional theory)

Design/methodology/approach

Data is collected through a survey of Australian Chief Audit Executives across a range of industries and sectors.

Research limitations/implications

The study will provide insights into the nature and extent of the IAFís involvement in ESG assurance and consulting activities. The study is limited to the current Australian context.The study will provide insights into the nature and extent of the IAFís involvement in ESG assurance and consulting activities. The study is limited to the current Australian context.

Practical and Social implications

The findings of the study will be useful to policy makers and external auditors in the process of developing combined assurance models, in examining the level (and determinants of the level) of ESG assurance work done by IAFs, and the extent to which the IAFís work in these areas can be relied upon in combined assurance models on integrated reporting.

Keywords

Internal auditing; ESG assurance; Corporate governance