従来の保証を超えて：内部監査、グリーン監査能力、環境パフォーマンスの追求

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:内部監査と環境パフォーマンスを結ぶ媒介メカニズムとしてグリーン監査能力を理論化する出発点を提供する。

🏢実務担当者:内部監査部門が環境専門知識・手法・資源をどう整備し、環境リスクと統制の保証に貢献するかの設計指針となる。

🏛政策担当者:非財務情報の保証制度設計において、内部監査機能の役割と能力要件を検討する際の参考になる。

The increasing environmental and sustainability challenges faced by organisations have expanded the role of internal audit beyond traditional financial controls, compliance, and operational assurance towards environmental governance and risk management. However, existing literature provides limited understanding of how internal audit effectiveness can be translated into improved environmental performance, particularly through specialised green auditing capability. This study aims to develop a conceptual framework explaining the relationships among internal audit effectiveness, green auditing capability, and environmental performance. A structured narrative literature review was conducted using the Scopus database to identify and synthesise relevant literature across internal auditing, environmental auditing, sustainability, governance, and environmental performance. Integrative thematic analysis was employed to identify recurring concepts, relationships, and theoretical perspectives. The findings indicate that internal audit effectiveness provides an important organisational foundation through independence, professional competence, adequate resources, risk-based methodologies, governance access, and organisational support. However, these capabilities alone may not be sufficient to generate meaningful environmental improvements. Green auditing capability emerges as a key mechanism that enables organisations to apply specialised environmental knowledge, resources, methodologies, and audit processes to environmental risks, controls, compliance, and performance. Accordingly, the study proposes that green auditing capability mediates the relationship between internal audit effectiveness and environmental performance. Theoretically, the study extends Institutional Theory by explaining how organisations develop specialised internal audit capabilities in response to increasing environmental expectations. Practically, the framework highlights the importance of developing environmental competencies, appropriate resources, specialised audit methodologies, and organisational support to strengthen internal audit's contribution to environmental sustainability. The proposed framework provides a foundation for future empirical research to validate the relationships and examine how green auditing capability contributes to environmental performance across different organisational and institutional contexts.

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