discussion: identifying value-added roles for ia in green it activities urton anderson, ccep clark...
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Discussion: Identifying Value-Added Roles for IA in Green IT Activities
Urton Anderson, CCEP Clark W. Thompson Jr., Professor in Accounting Education
The University of Texas at Austin
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DisclaimerThe Securities and Exchange Commission, as a matter of policy, disclaims responsibility for any private publication or statement by any of its employees.
The views expressed herein are those of the author and do not necessarily reflect the views of the Commission or of the author’s colleagues upon the staff of the Commission.
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Agenda Specifics of the paper
Green IT in the Organization IA’s Current Roles IA’s Potential Roles
Some Caveats on the Findings
The Bigger Issue – What is IA’s Value?
Combined Assurance and IA’s Role in Green IT
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SpecificsThree questions
1. What is extent of Green IT activities in organizations?
2. What is IA’s current role in Green IT?
3. What should be IA’s role in Green IT?
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Specifics Roles
Assurance
Facilitating
Consulting
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Sample Emails to North American IIA members (self-classified as internal
auditors) Facebook IIA newsletters
Additional data cleansing What organization has 2000 auditors and 500 IT auditors? 85% US and Canada, remaining 17% over 43 countries.
Population Organizations or individual auditors? Results on extent of Green IT activities is likely to be overstated
Some Caveats on the Findings
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Confusion on roles Provide assurance that the green IT monitoring controls are
being used properly by others (outside of internal auditing) Monitor controls to determine whether green IT specifications
are being complied with Design/develop specifications for green IT activities (advising vs.
management role?) Design/develop controls to the monitor green IT activities to
ensure compliance with green IT specifications (advising vs. management role?)
“…should they [IA] perform those activities in light of auditing standards, particularly, regarding independence and objectivity- as well as risk they will be taking on?”
Some Caveats on the Findings
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The Bigger Issue – What is IA’s Value?
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Where does Green IT fit? Objectives Risk
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Combined Assurance and IA’s Role in Green IT
COMBINED ASSURANCE
King III
Principle 3.5
The audit committee should ensure that a combined assurance model is applied to
provide a coordinated approach to all assurance activities.
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Assurance Net (PWC)
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Combined Assurance Benefits Provides Board/Governance Body and
senior management with assurance needed to carry out their responsibilities
Reduce “assurance fatigue”
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Assurance Map (PWC)
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Questions?
Urton AndersonMcCombs School of Business
The University of Texas at Austin(512)471-5339/(202)551-15308