Supervisors info:
Κουναδέας Θεόδωρος, Δόκτωρ, Τμήμα Οικονομικών Επιστημών, ΕΚΠΑ
Summary:
Ιnternal audit can contribute to better risk management, enhance organisational robustness, align banking operations with regulatory and compliance requirements. Overall, internal audit performs a dual role: assurance and advisory. However, a sufficient number of internal auditors, with a high level of knowledge, competence, professionalism and independence on their part, is considered essential. Moreover, it is not yet known whether banking institutions in the Greek economy have integrated ESG principles into their operations and whether internal audit is actually performing its role in helping banks to move towards organisational resilience and sustainability. Therefore, it is of particular interest to study the contribution of internal audit in the banking industry on the basis of ESG principles, which is the purpose of this paper.
