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How can internal auditors drive sustainability excellence? Unveiling the crucial role of internal auditors in elevating sustainable auditing reports
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Orientador(es)
Resumo(s)
This thesis aims to investigate the significant role of internal auditors in Portuguese
companies, namely in promoting best practices in sustainable audit reporting. By incorporating
sustainability considerations into their audit processes, internal auditors have the potential to
promote sustainable practices, identify areas for improvement and strengthen risk management
frameworks. To effectively promote sustainability audit excellence, internal auditors must
possess a sound knowledge of sustainability principles and keep abreast of evolving regulations
and standards applicable within organizations.
The present thesis is grounded on a qualitative research approach, namely by conducting eleven
interviews with external auditors responsible for validating the reports produced by internal
auditors.
Descrição
Palavras-chave
Sustainable auditing Internal audit fuction External audit Portugal