Sustainability and Internal Auditing

The rapid advancement of technology and communication over the last century has made the world a smaller place and connected global communities which in another time may not have even known one another existed. This new level of awareness has provided organizations in both the private and public sectors with a new perspective one that takes into account how their actions affect their global neighbors and highlights the importance of ensuring that what brings success today is also good for tomorrow. Sustainable development balances economic growth with environmental quality, and human activities with the natural world, while acknowledging and taking responsibility for the growth s long-term impact on society. It is an issue that has received significant attention in the global business arena over the last decade and many more organizations are proactively addressing it. This book provides a general background on the evolution of sustainability thinking over the last 40 years and an overview of the three primary components of sustainable development which include social, environmental, and economic. It explains the rationale behind and the importance of developinga sustainability management system. This book also discusses the role internal auditors play in supporting management prior to and after system implementation. It provides practitioners with a step-by-step approach to sustainability, including: Understanding the need for sustainability programs Advocating and preparing for sustainability implementation Establishing an internal audit program to support sustainability initiatives This book also includes a sample internal audit program to assist practitioners in performing audits of an established sustainability management system.