Green it perceptions and activities of internal auditors in australia, canada, and the united states

Kyunghee Yoon, Won Gyun No, Glen L. Gray, Peter J. Roebuck

Research output: Contribution to journalArticlepeer-review


Green IT and sustainability reporting receive considerable attention. Internal auditors are considered control experts and provide assurance that controls have been designed and are functioning properly. However, literature indicates discrepant findings in terms of internal auditors’ role in sustainability activities. Based on a theoretical link between environmental regulations and internal auditors’ role in sustainability activities, we examine whether internal auditors’ roles in green IT differ across Australia, Canada, and the U.S. We find that internal auditors’ current green IT perceptions and involvements in the three countries are essentially interchangeable, even though their regulations are significantly different. We find that their perceived roles differ across most green IT activities across industries, but their current involvement does not. Future research needs to identify whether there are cultural reasons or deeper, profound systemic reasons why internal auditors are not more proactively involved in the highly visible, rapidly growing, value-added areas of sustainability.

Original languageEnglish (US)
Pages (from-to)187-211
Number of pages25
JournalJournal of Information Systems
Issue number1
StatePublished - Mar 1 2021

All Science Journal Classification (ASJC) codes

  • Management Information Systems
  • Software
  • Information Systems
  • Accounting
  • Human-Computer Interaction
  • Information Systems and Management
  • Management of Technology and Innovation


  • Corporate social responsibility
  • Green IT
  • Internal auditor
  • Sustainability


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