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Internal Auditors' Experiences and Opinions Regarding Green IT: Assessing the Gap in Normative and Positive Perspectives

Descriptive

TypeOfResource
Text
TitleInfo
Title
Internal Auditors' Experiences and Opinions Regarding Green IT: Assessing the Gap in Normative and Positive Perspectives
Name (type = personal)
NamePart (type = family)
Gray
NamePart (type = given)
Glen L.
Affiliation
California State University, Northridge
Role
RoleTerm (authority = marcrt); (type = text)
author
Name (type = personal)
NamePart (type = family)
No
NamePart (type = given)
Won G.
Affiliation
Accounting & Information Systems, Rutgers University
Role
RoleTerm (authority = marcrt); (type = text)
author
Name (type = personal)
NamePart (type = family)
Miller
NamePart (type = given)
David W.
Affiliation
California State University, Northridge
Role
RoleTerm (authority = marcrt); (type = text)
author
Name (authority = RutgersOrg-Department); (type = corporate)
NamePart
Accounting & Information Systems
Name (authority = RutgersOrg-School); (type = corporate)
NamePart
Rutgers Business School-Newark and New Brunswick (RBS)
Genre (authority = RULIB-FS)
Article, Refereed
Genre (authority = NISO JAV)
Version of Record (VoR)
Note (type = peerReview)
Peer reviewed
OriginInfo
DateIssued (encoding = w3cdtf); (keyDate = yes); (qualifier = exact)
2014
Abstract (type = Abstract)
Organizations' sustainability and environmental compliance activities are escalating. Information technology (IT) is an essential environmental compliance component under the rubric of green IT, which can include the designing, manufacturing, implementing, and disposing of IT components and the supporting electrical and cooling infrastructure. Green IT has numerous compliance, governance, and control issues, and management needs assurance that green IT metrics reported to management, regulators, and other stakeholders are accurate, complete, and timely. Boards, executives, the Institute of Internal Auditors (IIA), and the Committee of Sponsoring Organizations of the Treadway Commission (COSO) view internal auditors as control experts. This paper summarizes a survey of internal auditors as to what internal auditors should be doing in this domain and what they are actually doing. The results indicate that even though internal auditors believe that they should be more involved in green IT activities, their current involvement is limited to the traditional role as assurance provider, not as facilitators or consultants. The results also suggest that internal auditors' current involvement in green IT activities varies depending on the types of environmental sustainability strategies practiced by their organizations, whereas their perceived roles in green IT activities did not.
Language
LanguageTerm (authority = ISO 639-3:2007); (type = text)
English
PhysicalDescription
InternetMediaType
application/pdf
Extent
36 p.
Subject (authority = local)
Topic
Internal auditor
Subject (authority = local)
Topic
Green IT
Subject (authority = local)
Topic
Sustainability
Subject (authority = local)
Topic
Corporate social responsibility
Extension
DescriptiveEvent
Type
Citation
DateTime (encoding = w3cdtf)
2014
AssociatedObject
Name
Journal of Information Systems
Type
Journal
Relationship
Has part
Detail
75-109
Identifier (type = volume and issue)
28(1)
Reference (type = url)
http://dx.doi.org/10.2308/isys-50694
RelatedItem (type = has document)
TitleInfo
Title
No, Won G.-permission from American Accounting Association
Identifier (type = doi)
10.7282/T3FR00MS
RelatedItem (type = host)
TitleInfo
Title
No, Won G.
Identifier (type = local)
rucore30220100001
Location
PhysicalLocation (authority = marcorg); (displayLabel = Rutgers, The State University of New Jersey)
NjNbRU
Identifier (type = doi)
doi:10.7282/T3PZ5C46
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Rights

RightsDeclaration (AUTHORITY = FS); (ID = rulibRdec0004)
Copyright for scholarly resources published in RUcore is retained by the copyright holder. By virtue of its appearance in this open access medium, you are free to use this resource, with proper attribution, in educational and other non-commercial settings. Other uses, such as reproduction or republication, may require the permission of the copyright holder.
Copyright
Status
Copyright protected
Availability
Status
Open
Reason
Permission or license
RightsEvent
Type
Permission or license
AssociatedObject
Type
License
Name
Multiple author license v. 1
Detail
I hereby grant to Rutgers, The State University of New Jersey (Rutgers) the non-exclusive right to retain, reproduce, and distribute the deposited work (Work) in whole or in part, in and from its electronic format, without fee. This agreement does not represent a transfer of copyright to Rutgers.Rutgers may make and keep more than one copy of the Work for purposes of security, backup, preservation, and access and may migrate the Work to any medium or format for the purpose of preservation and access in the future. Rutgers will not make any alteration, other than as allowed by this agreement, to the Work.I represent and warrant to Rutgers that the Work is my original work. I also represent that the Work does not, to the best of my knowledge, infringe or violate any rights of others.I further represent and warrant that I have obtained all necessary rights to permit Rutgers to reproduce and distribute the Work and that any third-party owned content is clearly identified and acknowledged within the Work.By granting this license, I acknowledge that I have read and agreed to the terms of this agreement and all related RUcore and Rutgers policies.
RightsEvent
Type
Permission or license request response
DateTime (encoding = w3cdtf)
2017-01-04
AssociatedEntity
Role
Director, Publications & Content Strategy
Name
Susan Rockwell
Affiliation
American Accounting Association
AssociatedObject
Type
Permission response
Name
No, Won G.-permission from American Accounting Association
Reference (type = digital)
10.7282/T3FR00MS
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Technical

RULTechMD (ID = TECHNICAL1)
ContentModel
Document
CreatingApplication
Version
1.6
DateCreated (point = start); (encoding = w3cdtf); (qualifier = exact)
2014-06-17T15:17:35
DateCreated (point = start); (encoding = w3cdtf); (qualifier = exact)
2014-06-17T15:17:35
ApplicationName
Acrobat Distiller 10.1.8 (Windows)
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