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Evaluation of the Internal Auditor Roles in Environmental, Social, Governance Activities
Abstract
The purpose of this study is to describe the role and competence adequacy of internal auditors in ESG activities and evaluate these activities with Standards, Practical Guidance, Laws, Regulations, and Best Practices. The research method is a descriptive case study with a qualitative approach. The results and conclusions of this study are that the implementation of the internal auditor function for ESG activities has not been fully implemented and it needs to be an increase. Nonetheless, almost all respondent are optimistic that the role of internal auditors regarding ESG activities at XYZ Bank will be needed in the future.
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DOI: https://doi.org/10.26905/afr.v6i2.10142
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