Internal Audit Competency, Audit Function Maturity, and ESG Assurance Engagement: Evidence From a Machine Learning Approach
内部監査能力、監査機能の成熟度、およびESG保証：機械学習アプローチによる証拠 (AI 翻訳)
Mohamed Sheta, Bassam A. Ibrahim, M. Osman, Collins G. Ntim, Ahmed A. Elamer
🤖 gxceed AI 要約
日本語
内部監査能力と成熟度がESG保証関与に与える影響を機械学習で分析。内部監査能力が最も重要な要因であり、構造的な成熟度よりも個人の専門性が重要であることを示唆。テストR²=0.50971。
English
This study uses machine learning to examine how internal audit competency and maturity affect ESG assurance engagement. Findings show that competency is the most influential factor, outweighing structural maturity. The model explains 50.97% of variance in test data.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本ではSSBJ基準や有報でのESG開示が進む中、内部監査の能力向上は保証の質に直結。本論文はAIで要因分析し、実務への示唆を与える。
In the global GX context
With global ESG assurance demand rising (ISSB, CSRD), this paper highlights the critical role of auditor competency over structural maturity, informing organizations seeking to enhance audit effectiveness.
👥 読者別の含意
🔬研究者:Machine learning approach to ESG assurance determinants provides a novel methodology and empirical evidence.
🏢実務担当者:Highlights need to invest in competency development for internal auditors rather than solely focusing on audit function maturity.
🏛政策担当者:Offers insights for regulators setting competency standards for ESG assurance providers.
📄 Abstract（原文）
The increasing demand for Environmental, Social, and Governance (ESG) assurance has intensified scrutiny on internal auditors' roles in corporate sustainability efforts. Despite this, limited research examines how Internal Audit Competency (IAC) and Internal Audit Maturity (IAM) influence internal auditors' involvement in ESG assurance. Drawing on the Common Body of Knowledge in internal auditing dataset, this study employs a machine learning approach to assess the predictive power of IAC and IAM in shaping internal auditors' ESG assurance engagement. Our findings reveal that IAC is the most influential determinant, significantly outperforming other factors, including Chief Audit Executive (CAE) education and departmental maturity. Notably, internal audit maturity, often considered a cornerstone of audit effectiveness, exhibits a weaker‐than‐expected influence, suggesting that individual auditors' expertise outweighs structural factors in driving ESG assurance participation. Predictive performance is evaluated using a pre‐specified 80/20 train–test split (SPLIT indicator); the model explains 50.971% of the variance in the held‐out test sample (test R 2 = 0.50971; RMSE = 2.89164; MAE = 2.20016). These insights carry critical implications for organisations, regulators, and professional bodies, highlighting the need to refine competency development frameworks and reconsider the emphasis on structural maturity in internal audit functions. By bridging the gap between internal audit effectiveness and ESG assurance, this study provides a novel perspective on the intersection of corporate governance, assurance quality, and sustainable business practices.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1002/sd.71111first seen 2026-07-16 05:59:54
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