1. UWCISA 7 th Biennial Research Symposium October 22, 2011 California State University at Northridge Glen L. Gray David W. Miller Iowa State University Won Gyun No

2. Wednesday Mad as hell! Saturday Oh-Oh! Monday Oh God, help me! Sunday Here we go again!!! Friday TGIF! Love my Friday! Thursday The end of the week is in sight. Tuesday Stay away from me!

3.  Introduction  Research questions  Research method  Research results  Limitations and future research

4. Corporate Social Responsibility (CSR) Organizations Stakeholders increasingly demand that organizations act in responsible ways to address the social, economic, and environmental issues. Increasing pressures Organizations are increasingly obliged to have strategies and operations that consider environmental issues and the environmental impact of their activities. Need to accomplish CSR goals while controlling operating costs  Many organizations neglect the critical roles played by IT in CSR.

6. Corporate Social Responsibility (CSR) Organizations Stakeholders increasingly demand that organizations act in responsible ways to address the social, economic, and environmental issues. Increasing pressures Organizations are increasingly obliged to have strategies and operations that consider environmental issues and the environmental impact of their activities. Green IT Green manufacturing of IT systems Green disposal of IT systems Green use of IT systems Green design of IT systems Acknowledged as a critical element of an firm’s efforts to reduce its environmental impact.  Many organizations neglect the critical roles played by IT in CSR.  Evaluating Corporate Social Responsibility/Sustainable Development (IIA 2010) Three broad functions for internal auditors in CRS activities: auditor, facilitator, and consultant. Need to accomplish CSR goals while controlling operating costs Gap in prior literature  What green IT initiatives organizations are implementing.  What the roles of internal auditors are, and should be, in assessing the effectiveness of those initiatives.

7. Jenkin, Webster, and McShane (2011)  This study examines:  RQ1: What is the scope of green IT activities implemented at organizations?  RQ2: In what green IT roles should internal auditors be involved?  RQ3: What are the current roles of internal auditors in their organization’s green IT activities?  RQ4: Do organizational Green IT activities and green IT roles should internal auditors be involved vary by industry classification and by organization size?

8.  A Web-based green IT survey  Developed based on variety of sources.  Technical green IT questions: EPA (2007), Lamb (2009), and Velte et al. (2008)  Publication from accounting firms: Deloitte (2007), Ernst & Young (2010), and KPMG (2010)  Demographic and other questions: Gray et al. (2010) and IIA (2010)  Modified based on the pilot test (members of local IIA and ISACA chapters).  A total of 28 questions

9.  A Web-based green IT survey  Developed based on variety of sources.  Technical green IT questions: EPA (2007), Lamb (2009), and Velte et al. (2008)  Publication from accounting firms: Deloitte (2007), Ernst & Young (2010), and KPMG (2010)  Demographic and other questions: Gray et al. (2010) and IIA (2010)  Modified based on the pilot test (members of local IIA and ISACA chapters).  A total of 28 questions

10.  A Web-based green IT survey  Developed based on variety of sources.  Technical green IT question: EPA (2007), Lamb (2009), and Velte et al. (2008)  Publication from accounting firms: Deloitte (2007), Ernst & Young (2010), and KPMG (2010)  Demographic questions and other questions: Gray et al. (2010) and IIA (2010)  Modified based on the pilot test (members of local IIA and ISACA chapters).  A total of 28 questions  Variables for the statistical analysis  Industry classification  ‘Less polluting industry’ versus ‘More polluting industry’  Natural resources (SIC 1xxx) and utility & transportation (SIC 4xxx)  Organization size  ‘Small organization’ versus ‘Large organization’  Median split based on the number of internal auditors (i.e., 7)

11.  Participants  Members of the North America IIA jurisdiction who classified themselves as internal auditors  A total of 652 individuals participated in the survey.  141 did not completed the survey.  Final sample: 511 valid responses

12. Jenkin, Webster, and McShane (2011)

23.  Examine whether there is a gap between green IT activities that internal auditors should be involved in and their current involvement of green IT activities.  Although internal auditors believe that they should be involved in green IT activities, their current involvement of all four activities was limited.

24.  Limitations  Participants  A convenience sample: Caution must be exercised in generalizing the survey results.  Mainly from two countries: 82.5% of the respondents from the United States or Canada.  Simple classification  Industry classification: Less polluting industry versus More polluting industry  Organization size: Small organization versus large organization  Future research  Why is the current involvement of internal auditors relatively low and narrow?  Is the auditor involvement in the other countries higher or lower?  Why there were significant “Not Sure” responses to many of the survey questions.  Are the auditors just ignoring green IT pronouncements in their organization or is the organization doing a poor job of communicating green IT policies?