...Kyunghee Yoon; Won Gyun No; Glen L. Gray; Peter J. Roebuck ABSTRACT Green IT and sustainability reporting receive considerable attention. Internal auditors are considered control experts and provide assurance that controls have been designed and are functioning properly. However, literature...

... on a weekly basis (akin to Audit Command Language [ACL]), and manual controls testing conducted by internal auditors on a weekly basis. Using experienced external auditors in a two-stage experimental design, we find that external auditors' perceptions of work performance, objectivity, and competence...

..., and timely. Boards, executives, the Institute of Internal Auditors (IIA), and the Committee of Sponsoring Organizations of the Treadway Commission (COSO) view internal auditors as control experts. This paper summarizes a survey of internal auditors as to what internal auditors should be doing in this domain...