The internal auditors’ responses in environmental auditing practices: problem solvers vs checker

Mohd Jamil, Muthyaah and Zainal Abidin, Nor Hafizah and Mohd Alwi, Norhayati (2023) The internal auditors’ responses in environmental auditing practices: problem solvers vs checker. Corporate Governance and Organizational Behavior Review, 7 (3). pp. 177-187. ISSN 2521-1870 E-ISSN 2521-1889

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Abstract

This study explored how internal auditors responded to environmental auditing practices (EAP). The study used interpretative research focused on multiple case studies: two Malaysian Local Governments (MLG) with single-case design and environmental auditing. This study utilized 25 interview sessions comprising the internal auditors, executives from audited departments and the Councillor of the Malaysian Local Governments. This study used the framework from Mantere (2008) and Taminiau and Heusinkveld (2017) as guidance during thematic analysis using Atlasti software to conclude. This study concluded that the internal auditors perform six enabler conditions in EAP. This study showed no evidence that the internal auditors performed narration and inclusion during the EAP. The prominent enabler condition was constructing trust by the internal auditors. This study indicated one new enabler condition, selective reporting from the findings. The new enabler helped the internal auditors to expand their role from checkers to problem solvers in EAP.

Item Type:	Article (Journal)
Uncontrolled Keywords:	Internal Audit, Environmental Accounting, Public Audit
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5001 Business. Business Administration
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button):	Kulliyyah of Economics and Management Sciences > Department of Accounting Kulliyyah of Economics and Management Sciences
Depositing User:	Dr Norhayati Mohd Alwi
Date Deposited:	11 Sep 2023 09:21
Last Modified:	11 Sep 2023 09:21
URI:	http://irep.iium.edu.my/id/eprint/106499

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