Corporate social responsibility and internal audit: exploration current involvement of internal auditors and their future perceptions in a sample of Algerian companies

Abstract EN

This study aims to investigate the current involvement of internal auditors in CSR in sample of Algerian companies, and their future perceptions on the importance and competency of internal audit in this area.

We are collected the data of this study from 38 internal auditors through a survey.

The study concluded that the current contribution of internal auditors in the area of CSR is limited and related to some aspects only, and they predict the expansion of Internal Audits' scope and growing demands in terms of Internal Audit Function coverage and skill and expertise requirements in CSR issues.

Moreover internal audit profession needs to address the current perceived skills gap in their ability to provide assurance and consulting on CSR issues to ensure their continued relevance and ability to meet stakeholders' needs and expectations.