This report on Green IT Opportunities for Internal Auditors is provided as a service to members of The IIA.
Please note: This secured PDF document does not allow printing.
Government regulators and other stakeholders are increasing their demands on organizations regarding corporate social responsibility (CSR) and sustainable development. A key component of CSR is reducing an organization’s environmental impact, and “green information technology” (green IT) can play a critical role in this effort.
The report summarizes what organizations and internal auditors are currently doing in the green IT domain and what they should be doing in this area. Selecting the best green IT solutions—and prioritizing those solutions—for an organization requires careful analysis of all the lifecycle costs (front-end and ongoing), benefits, and risks before selecting the appropriate solutions.
Green IT: Opportunities for Internal Auditors identifies significant opportunities for internal auditors to provide a wide variety of value-added green IT services in auditing, facilitating, and consulting.
About the Author:
Glen L. Gray, PhD, CPA, is a professor in the Accounting and Information Systems Department of the College of Business and Economics at California State University at Northridge. He specializes in IT and accounting information systems. His research interests include IT implementation and controls, XBRL, Sarbanes-Oxley, data mining and analysis, auditing and assurance services, financial reporting, and electronic commerce.
Item Number: 10.5017