Research On The Role Of Internal Audit In Environmental Performance Audit

The worsening environmental problems have made governments and companies begin to value sustainable development strategies.The enterprise is a solid force for social development.When seeking for sustainable development,it should fully consider environmental costs and environmental performance.As a management tool for evaluating corporate environmental performance issues,environmental performance auditing is a practical and feasible method for companies to achieve economical recycling development and sustainable corporate development.From a global perspective,environmental performance auditing is becoming more common and the content of research has increased substantially due to the growing concern of external and internal stakeholders in environmental performance auditing.Compared with government audits and CPA audits,internal audit is more familiar with the company's various environmental management activities and is more closely related to the company's interests.Therefore,understanding the role of internal audit in environmental performance auditing is more conducive to the development of the company.Through the internal environmental performance audit,the enterprise can supervise,verify and evaluate various projects and activities related to the implementation of environmental protection laws and regulations,environmental management systems,environmental planning decisions,environmental protection funds and facilities,and the results of environmental performance auditing can be used by management.Environmental management decision-making and business operations provide a reference to improve the quality of environmental management and enhance environmental performance.This article is based on a study of the role of internal audit in environmental performance auditing.Through the use of interview research,26 interviewees(audit committee members,financial managers,internal auditors,and firm partners)were interviewed.The research results show that internal audit plays an important role in the audit of environmental performance,including the supervision of the company's environmental management status and the implementation of environmental and social responsibility;internal audit is mainly involved in the work related to environmental performance audit.And standards,inspection and supervision of the audit pro cess,collecting audit evidence,ensuring the accuracy of information,etc.;and whether the internal audit can participate in related work will be subject to policy requirements,corporate risk management,the nature of the company's industry,professional internal auditors Factors such as ability to influence.At the same time,policies,management decisions,and costs will affect the willingness of companies to conduct environmental performance audits.In the future,internal audits may help companies to manage risks and achieve strategic goals through environmental performance audits.This study expands the research on the subject of environmental performance auditing,and enriches internal auditing as a corporate governance resource and internal environmental performance auditing theory.The last study found that the results of the interview in this paper are consistent with corporate governance theory(agent theory,institutional theory,and resource dependence theory).