This study examines the relationships between sustainability technologies, auditor transition, and circular economy models. Circular economy (CE) has been visited in recent studies as a matter of necessity to procure answers to pressing issues that befalls our society, aimed at the survival of the human species. While doing so, there has been little emphasis placed on sustainable technologies that will usher auditors into the new era. Data were constructed from a symposium organized by the Institute of Internal Auditors (IIA), where scholars and practitioners addressed the future of auditing technology, regarding, in particular, the International Social and Environmental Accreditation and Labeling (ISEAL) database official website and also interviews with experts dealing day to day with sustainability and circular economy. Discourse analysis assisted in working with these groups of data. Our findings identified 12 different relational types in our analysis, thus signaling upward trends in the preparedness of auditors in boosting sustainable technologies towards a circular economy environment. Additionally, our findings demonstrate the significant uptake of innovative tools implemented for new-generation technologies in order to enhance auditing. The findings of this study have implications for academia and practice which are aimed at technological preparedness for the transition of auditing towards CE. Finally, this paper contributes by summarizing the debate and speculations around the technologies that are driving auditing to CE.
This study investigates the adherence to standards for assuring Sustainability Reports of financial Institutions listed on B3 stock market between 2016 and 2018. Drawing on 34 Brazilian institutions, we performed the content analysis of the criteria for sustainability assurance in relation to corporate governance by answering the question of how are the sustainability reports prepared by the financial institutions based on the corporate governance classification standards? We posit and find that among institutions investigated, 60.6% disclosed some type of Sustainability Report and only 50% (10 Institutions) performed sustainability assessment of the released reports. The assurance standards of the audited institutions follow 77.7% of the criteria identified as essential to integrity of such reports. This lens of reporting presents the constructs of probable choices aimed by the approaches among the financial institutions to show credibility and transparency. As a result, present a pattern of behaviours of these organisations towards a sustainability reporting. Overall, findings yield important insights on the criteria of sustainability assurance thus signaling a need for better monitoring scheme for voluntary disclosures.
Business activities and business processes in the corporate world are technology-dependent. Such activities and processes drive the development of new audit techniques to investigate possible systemic failures that could affect the internal controls of companies. In this way, the need for automation of auditing tests led to the development of the concept and implementation of projects for continuous data auditing in the enterprise environment. This article evaluates the major critical issues for the construction of continuous data auditing, considering the use of information technology and computer assisted audit techniques. Four basic premises were formulated based on the theoretical foundation. From them eight propositions and eleven critical aspects were derived, which were placed in a proof of concept, through a multiple case study in the Brazilian business scenario. The main findings of this research were the critical aspects for the construction of continuous data auditing, originated in theoretical foundation and corroborated by the results of a multiple case study, which will serve as drivers for the initialization of continuous auditing projects as well as for their restructuring.
The study investigates the understanding of the relationships between the adoption of the sustainability standards by the organisations, audit role and the effective communication based on Environmental, Social and Governance (ESG). The ESG has evolved over time in several countries and has attracted some concerns on the part of stakeholders. Thus, our research responds to the question of what the understanding of the relationship between audit communication and ESG risks is. Data was constructed from the Symposium organized by the Brazilian Central Bank addressing the future of sustainability and from interview of experts. We used the discourse analysis to work on the data corpus. Our results reveal that to comprehend the relationship between auditing and communication on ESG issue, understanding risk analysis and the matrices, planning and rules of effective communication turns sine qua non. De facto, a well written report and communicated in a timely manner instils confidence in the auditee by procuring response and giving remedies to weaknesses without fear or favour. Results also indicate that auditing will have a key role to play through their methodologies noting that they are competent to carry out the work. Overall, our study contributes to research on ESG, auditing communication and stakeholders' relationships.
This study extends on the phenomena of control environment of Intensive Care Unit (ICU) in Brazil through narratives of physicians, nurses and auditors and also analyzes the results with interpretative discourse analysis. The structuration theory based on Giddens and discourse analysis toeing Laclau and Laclau and Mouffe were also used to reflexively discuss the data constructed. Based on one-onone discussion held with the interviewee we infer that unawareness of control consciousness of the public servants in the healthcare units reflects on the behaviour that emanates unintended consequences of flaws in internal control procedures. The identity in the social structures makes them believe in what they do, which keeps them abreast of the awareness of the societal responsibility and this seems to drive the control environment. Finally, it is understandable that effective control environment cultivates certain dynamics in order to curb fraud. They are transparency on outreach and employee welfare, non-dogmatic management style upon succession, non-idolatry of corporate governance, and sense of continuous control awareness. Others are consistent process of active AIS, clear perception of risk of non-compliance, reward for dedication, holding to strategic alliances and positing sustainability.
This paper examines the role of connectors in a fraud and corruption-prone environment of the circular economy. A qualitative approach and critical perspective were adopted. In the same line of thought, this study drew on narratives of fraud experiences from the Criminalistica Symposium between 2017 and 2022, as well as interviews with forensic accountants, auditing experts, and police investigators, to foment discourse analysis derived from Machiavellian theory. Thematic coding was selected for the presentation of results. Our findings lead us to the conclusion that there are five identified connector roles in an organization. The connectors have the role of mainly influencing acts of corporate fraud and corruption, which have the characteristics of a double-edged sword. Connectors serve as team motivators and sometimes as manipulators, and they also have the role of spearheading negotiations in tumultuous times of employee disorder and employers’ disagreements, almost leading to uneasy truces. Additionally, in a bid to perpetrate fraud, the connector assists in the role of overriding controls. Inasmuch as it bears the trait of acting as an agent of knowledge building by facilitating learning and communication in organizations in a CE environment, this study contributes to the literature showing various roles of connectors in fraud schemes. Finally, bearing the originality, understanding the role of connectors in circular economy fraud and corruption schemes clarifies our path to expected wellbeing in the concept of sustainability in our ways of life in the coming decades attuned to policymakers and regulators.
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