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UWCISA 7th Biennial Research SymposiumOctober 22, 2011
California State University at Northridge
Glen L. Gray
David W. Miller
Iowa State University
Won Gyun No
Identifying Value-Added
Roles for Internal Auditors
in Green IT Activities
FACE CHANGE OVER TYPICAL WORK WEEK
Wednesday
Mad as hell!
Saturday
Oh-Oh!
Monday
Oh God, help me!
Sunday
Here we go again!!!
Friday
TGIF! Love my Friday!
Thursday
The end of the week is in sight.
Tuesday
Stay away from me!
AGENDA
Introduction
Research questions
Research method
Research results
Limitations and future research
INTRODUCTION
Corporate Social Responsibility (CSR)
Organizations
Stakeholders increasingly demand that organizations act in responsible ways to address the social, economic, and environmental issues.
Increasing pressures
Organizations are increasingly obliged to have strategies and
operations that consider environmental issues and the environmental impact of their
activities.Need to accomplish CSR
goals while controlling operating
costs
Many organizations neglect the critical roles played by IT in CSR.
INTRODUCTION
INTRODUCTION
Corporate Social Responsibility (CSR)
Organizations
Stakeholders increasingly demand that organizations act in responsible ways to address the social, economic, and environmental issues.
Increasing pressures
Organizations are increasingly obliged to have strategies and
operations that consider environmental issues and the environmental impact of their
activities.
Green IT
Green manufacturi
ng of IT
systems
Green disposal
of IT systems
Green use of IT
systems
Green design
of IT systems
Acknowledged as a critical element of an firm’s efforts to reduce its environ-mental impact.
Many organizations neglect the critical roles played by IT in CSR.
Evaluating Corporate Social Responsibil-ity/Sustainable Development (IIA 2010)
• Three broad functions for internal audi-tors in CRS activities: auditor, facilita-tor, and consultant.
Need to accomplish CSR goals
while controlling operating costs
Gap in prior literature
What green IT initiatives organizations are imple-menting.
What the roles of internal auditors are, and should be, in assessing the effec-tiveness of those initia-tives.
Jenkin, Webster, and McShane (2011)
This study examines:
RQ1: What is the scope of green IT activities implemented at organizations?
RQ2: In what green IT roles should internal auditors be involved?
RQ3: What are the current roles of internal auditors in their organization’s green IT activities?
RQ4: Do organizational Green IT activities and green IT roles should internal auditors be involved vary by industry classification and by organization size?
RESEARCH QUESTIONS
RESEARCH METHOD A Web-based green IT survey
Developed based on variety of sources.
Technical green IT questions: EPA (2007), Lamb (2009), and Velte et al. (2008)
Publication from accounting firms: Deloitte (2007), Ernst & Young (2010), and KPMG (2010)
Demographic and other questions: Gray et al. (2010) and IIA (2010)
Modified based on the pilot test (members of local IIA and ISACA chapters).
A total of 28 questions
A Web-based green IT survey
Developed based on variety of sources.
Technical green IT questions: EPA (2007), Lamb (2009), and Velte et al. (2008)
Publication from accounting firms: Deloitte (2007), Ernst & Young (2010), and KPMG (2010)
Demographic and other questions: Gray et al. (2010) and IIA (2010)
Modified based on the pilot test (members of local IIA and ISACA chapters).
A total of 28 questions
RESEARCH METHOD
A Web-based green IT survey
Developed based on variety of sources.
Technical green IT question: EPA (2007), Lamb (2009), and Velte et al. (2008)
Publication from accounting firms: Deloitte (2007), Ernst & Young (2010), and KPMG (2010)
Demographic questions and other questions: Gray et al. (2010) and IIA (2010)
Modified based on the pilot test (members of local IIA and ISACA chapters).
A total of 28 questions
Variables for the statistical analysis
Industry classification
‘Less polluting industry’ versus ‘More polluting industry’
Natural resources (SIC 1xxx) and utility & transportation (SIC 4xxx)
Organization size
‘Small organization’ versus ‘Large organization’
Median split based on the number of internal auditors (i.e., 7)
RESEARCH METHOD
Participants
Members of the North America IIA jurisdiction who classified themselves as internal auditors
A total of 652 individuals participated in the survey.
141 did not completed the survey.
Final sample:511 valid responses
RESEARCH RESULTSDEMOGRAPHICS
RESEARCH RESULTSRQ1: SCOPE OF GREEN IT ACTIVITIES IMPLEMENTED AT ORGANIZATIONS
Jenkin, Webster, and McShane (2011)
RESEARCH RESULTSRQ1: SCOPE OF GREEN IT ACTIVITIES IMPLEMENTED AT ORGANIZATIONS
Jenkin, Webster, and McShane (2011)
Jenkin, Webster, and McShane (2011)
RESEARCH RESULTSRQ1: SCOPE OF GREEN IT ACTIVITIES IMPLEMENTED AT ORGANIZATIONS
Jenkin, Webster, and McShane (2011)
RESEARCH RESULTSRQ1: SCOPE OF GREEN IT ACTIVITIES IMPLEMENTED AT ORGANIZATIONS
RESEARCH RESULTSRQ1: SCOPE OF GREEN IT ACTIVITIES IMPLEMENTED AT ORGANIZATIONS
Jenkin, Webster, and McShane (2011)
Jenkin, Webster, and McShane (2011)
RESEARCH RESULTSRQ1: SCOPE OF GREEN IT ACTIVITIES IMPLEMENTED AT ORGANIZATIONS
RESEARCH RESULTSRQ2: GREEN IT ROLES THAT INTERNAL AUDITORS SHOULD BE INVOLVED
Jenkin, Webster, and McShane (2011)
RESEARCH RESULTSRQ2: GREEN IT ROLES THAT INTERNAL AUDITORS SHOULD BE INVOLVED
Jenkin, Webster, and McShane (2011)
Jenkin, Webster, and McShane (2011)
RESEARCH RESULTSRQ3: CURRENT ROLES IN ORGANIZATION’S GREEN IT ACTIVITIES
Jenkin, Webster, and McShane (2011)
RESEARCH RESULTSRQ3: CURRENT ROLES IN ORGANIZATION’S GREEN IT ACTIVITIES
RESEARCH RESULTSRQ3: CURRENT ROLES IN ORGANIZATION’S GREEN IT ACTIVITIES
Jenkin, Webster, and McShane (2011)
Jenkin, Webster, and McShane (2011)
RESEARCH RESULTSPAIRED SAMPLES t TEST
Examine whether there is a gap between green IT activities that internal auditors should be involved in and their current involvement of green IT activities.
Although internal auditors believe that they should be involved in green IT activities, their current involvement of all four activities was limited.
Limitations
Participants
A convenience sample: Caution must be exercised in generalizing the
survey results.
Mainly from two countries: 82.5% of the respondents from the United
States or Canada.
Simple classification
Industry classification: Less polluting industry versus More polluting
industry
Organization size: Small organization versus large organization
Future research
Why is the current involvement of internal auditors relatively
low and narrow?
Is the auditor involvement in the other countries higher or
lower?
Why there were significant “Not Sure” responses to many of the
survey questions.
Are the auditors just ignoring green IT pronouncements in their
organization or is the organization doing a poor job of communicating
green IT policies?
LIMITATIONS AND FUTURE RESEARCH