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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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

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?

Specifics Roles

Assurance

Facilitating

Consulting

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

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

The Bigger Issue – What is IA’s Value?

Where does Green IT fit? Objectives Risk

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.

Assurance Net (PWC)

Combined Assurance Benefits Provides Board/Governance Body and

senior management with assurance needed to carry out their responsibilities

Reduce “assurance fatigue”

Assurance Map (PWC)

Questions?

Urton AndersonMcCombs School of Business

The University of Texas at Austin(512)471-5339/(202)551-15308

urton@mail.utexas.edu