Purpose - To examine whether there are differences with respect to internal auditors' attitude toward environmental protection, cognizance of environmental auditing and environmental knowledge.
Design/methodology/approach - A questionnaire survey based research method is used and a Mann-Whitney U-test as well as a T-test is applied on this data.
Findings - There is no difference between internal auditors in the manufacturing industry and those in the service industry with respect to environmental awareness and cognizance of environmental auditing. Yet there is a significant difference with respect to knowledge of environmental protection.
Research limitations/implications - This study is limited to that of internal auditors' perspectives. Practical implications - Internal auditors are the "watch dogs" for firms to implement environmental management so that strengthening their enviromnental knowledge is required.
Originality/value - This study reveals internal auditors' perception toward environmental management in both high- and low-pollution industries that go beyond green auditing issues.
關聯:
INDUSTRIAL MANAGEMENT & DATA SYSTEMS Volume: 106 Issue: 5-6 Pages: 896-909
