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Sustainability and Internal Auditing

By: Hans Nieuwlands, CIA, CCSA, CGAP, RA

The rapid advancement of technology and communication over the last century has made the world a smaller place. Global communities that, in another time, may not have even known the other existed, are now closely connected. 

This new level of awareness has provided organizations in both the private and public sectors with a new perspective—one that takes into account how their actions affect their global neighbors and highlights the importance of ensuring that what brings success today is also good for tomorrow. 

Sustainable development balances economic growth with environmental quality and human activities with the natural world. It forces us to acknowledge and take responsibility for growth’s long-term impact on society. It is an issue that has received significant attention in the global business arena over the last decade, and many more organizations are proactively addressing it. 

Sustainability and Internal Auditing provides a general background on the evolution of sustainability thinking over the last 40 years and an overview of the three primary components of sustainable development—social, environmental, and economic. The book explains the rationale behind, and the importance of, developing a sustainability management system. It also discusses the role internal auditors play in supporting management before and after system implementation. 

It provides practitioners with a step-by-step approach to sustainability, including: 

  • Understanding the need for sustainability programs
  • Advocating and preparing for sustainability implementation
  • Establishing an internal audit program to support sustainability initiatives 

This book also includes a sample internal audit program to assist practitioners in performing audits of an established sustainability management system.

Item Number: 10.1001

Products specifications
Attribute nameAttribute value
Publication Year2006
Page Count141
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