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UWCISA 7 th B iennial R esearch Symposium October 22, 2011

UWCISA 7 th B iennial R esearch Symposium October 22, 2011. Identifying Value-Added Roles for Internal Auditors in Green IT Activities. California State University at Northridge Glen L. Gray David W. Miller. Iowa State University Won Gyun No. FACE CHANGE OVER TYPICAL WORK WEEK.

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UWCISA 7 th B iennial R esearch Symposium October 22, 2011

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  1. UWCISA 7th BiennialResearch Symposium October 22, 2011 Identifying Value-Added Roles for Internal Auditors in Green IT Activities California State University at Northridge Glen L. Gray David W. Miller Iowa State University Won Gyun No

  2. FACE CHANGE OVER TYPICAL WORK WEEK Tuesday Monday Oh God, help me! Stay away from me! Friday Thursday Wednesday Mad as hell! The end of the week is in sight. TGIF! Love my Friday! Sunday Saturday Oh-Oh! Here we go again!!!

  3. AGENDA • Introduction • Research questions • Research method • Research results • Limitations and future research

  4. INTRODUCTION Increasing pressures Organizations Corporate Social Responsibility (CSR) • Stakeholders increasingly demand that organizations act in responsible ways to address the social, economic, and environmental issues. • Organizations are increasingly obliged to have strategies and operations that consider environmental issues and the environmental impact of their activities. • Many organizations neglect the critical roles played by IT in CSR. Need to accomplish CSR goals while controlling operating costs

  5. INTRODUCTION

  6. INTRODUCTION Increasing pressures Organizations Corporate Social Responsibility (CSR) • Stakeholders increasingly demand that organizations act in responsible ways to address the social, economic, and environmental issues. • Organizations are increasingly obliged to have strategies and operations that consider environmental issues and the environmental impact of their activities. • Many organizations neglect the critical roles played by IT in CSR. • Evaluating Corporate Social Responsibility/Sustainable Development (IIA 2010) • Three broad functions for internal auditors in CRS activities: auditor, facilitator, and consultant. Need to accomplish CSR goals while controlling operating costs Green IT • Acknowledged as a critical element of an firm’s efforts to reduce its environmental impact. • Gap in prior literature • What green IT initiatives organizations are implementing. • What the roles of internal auditors are, and should be, in assessing the effectiveness of those initiatives. Green design of IT systems Green use of IT systems Green disposal of IT systems Green manufacturing of IT systems

  7. RESEARCH QUESTIONS • 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? Jenkin, Webster, and McShane (2011)

  8. 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

  9. 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

  10. 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)

  11. RESEARCH RESULTSDEMOGRAPHICS • 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

  12. RESEARCH RESULTSRQ1: SCOPE OF GREEN IT ACTIVITIES IMPLEMENTED AT ORGANIZATIONS Jenkin, Webster, and McShane (2011)

  13. RESEARCH RESULTSRQ1: SCOPE OF GREEN IT ACTIVITIES IMPLEMENTED AT ORGANIZATIONS Jenkin, Webster, and McShane (2011)

  14. RESEARCH RESULTSRQ1: SCOPE OF GREEN IT ACTIVITIES IMPLEMENTED AT ORGANIZATIONS Jenkin, Webster, and McShane (2011)

  15. RESEARCH RESULTSRQ1: SCOPE OF GREEN IT ACTIVITIES IMPLEMENTED AT ORGANIZATIONS Jenkin, Webster, and McShane (2011)

  16. RESEARCH RESULTSRQ1: SCOPE OF GREEN IT ACTIVITIES IMPLEMENTED AT ORGANIZATIONS Jenkin, Webster, and McShane (2011)

  17. RESEARCH RESULTSRQ1: SCOPE OF GREEN IT ACTIVITIES IMPLEMENTED AT ORGANIZATIONS Jenkin, Webster, and McShane (2011)

  18. RESEARCH RESULTSRQ2: GREEN IT ROLES THAT INTERNAL AUDITORS SHOULD BE INVOLVED Jenkin, Webster, and McShane (2011)

  19. RESEARCH RESULTSRQ2: GREEN IT ROLES THAT INTERNAL AUDITORS SHOULD BE INVOLVED Jenkin, Webster, and McShane (2011)

  20. RESEARCH RESULTSRQ3: CURRENT ROLES IN ORGANIZATION’S GREEN IT ACTIVITIES Jenkin, Webster, and McShane (2011)

  21. RESEARCH RESULTSRQ3: CURRENT ROLES IN ORGANIZATION’S GREEN IT ACTIVITIES Jenkin, Webster, and McShane (2011)

  22. RESEARCH RESULTSRQ3: CURRENT ROLES IN ORGANIZATION’S GREEN IT ACTIVITIES Jenkin, Webster, and McShane (2011)

  23. 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. Jenkin, Webster, and McShane (2011)

  24. LIMITATIONS AND FUTURE RESEARCH • 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?

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