Soh, Dominic S.B.; Martinov-Bennie, Nonna - In: Managerial Auditing Journal 30 (2015) 1, pp. 80-111
Purpose – The purpose of this paper is to investigate the nature and extent of internal audit functions’ (IAFs) involvement in environmental, social and governance assurance (ESG) and consulting in Australia. To identify emerging priorities, and the profession’s capacity to respond to...