Internal Auditing Contributes to Good Reputation in British Waterways Synopsis This case study focuses on internal auditing involvement in social and environmental issues.

It sets out an emerging new internal auditing role reviewing the way that organizations meet their public and society responsibilities. It discusses the business drivers for such corporate responsibilities and how internal auditing within British Waterways approached these issues through the risk management process and its cutting edge services.

Contributed by Keith Labbett, Head of Audit, British Waterways – April 2007 After Reading the Case Study Consider:

1. Are the potential areas for corporate responsibility consideration in the case study being addressed in your organization?

2. How does the ‘    logical process    ’ for corporate responsibility delivery in the case study compare with your organization’s corporate responsibility delivery process?

3. What ‘    facets within corporate responsibility    ’ are being developed as cutting edge internal auditing resources and practices in your organization?