Auditing Sustainable Development Synopsis

‘Internal auditors are well-positioned to assist management in implementing a sustainability management system and perform system audits after the implementation phase.’ Various roles for internal auditors are discussed, each of which can lead to the development of cutting edge internal auditing resources and practices, leading to the recruitment of ‘    sustainability specialists’.

Contributed by Hans Nieuwlands, CIA, CCSA, CGAP, RA, Technical Director Internal Auditing and CSR, at Royal Nivra, Amsterdam, the Netherlands. This case is based on research by the contributor: published as Sustainability and Internal Auditing (2006), The IIA Research Foundation (ISBN 0-89413-594-5). It is reprinted from an article with the same title in the April 2007 issue of Internal Auditor. Copyright 2007 by The Institute of Internal Auditors, Inc., 247 Maitland Avenue, Altamonte Springs, Florida 32710-4201 U.S.A. Reprinted with permission.

After reading the Case Study consider:

1. How does the Sustainability Management System (SMS) described in the case study compare with the SMS plan in your organization?

2. Is the ‘sustainability communication plan’ in your organization reviewed by internal auditing?

3. Do internal auditors ‘play’ the roles of auditor, consultant, trainer and coordinator in the implementation of your organization’s sustainability policy and strategy?

4. Does your sustainability strategy and policy cross all your supply chains?