Main Article Content
Abstract
The purpose of this study is to explore the role of integrated audits in promoting ethical conduct and effective risk management within organizations. The research design and methodology involve a qualitative approach based on a systematic literature review. Relevant literature from academic journals, books, and conference proceedings is analyzed to identify key concepts and trends related to integrated audits and ethical risk management. The findings and discussion highlight the multifaceted benefits of integrated audits, including their ability to provide organizations with a holistic understanding of their risk landscape and to embed ethical considerations into decision-making processes. The implications of this research suggest that integrated audits offer organizations a comprehensive approach to navigate uncertainties while upholding ethical standards, with significant implications for organizational resilience and stakeholder trust.
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References
- Arens, A. A., Elder, R. J., Beasley, M. S., & Hogan, C. E. (2017). Auditing and assurance services (16th ed.). Pearson.
- Beasley, M. S. (1995). The role of the audit committee in corporate governance. The CPA Journal, 65(12), 22-27. https://doi.org/10.1093/cj/65.12.22
- Brown, K. M., Miller, P., & Rice, A. (2018). Audit committees, boards, and auditor independence: Evidence from the United Kingdom. Journal of Accounting, Auditing & Finance, 33(2), 254-279. https://doi.org/10.1177/0148558X17735075
- Brown, R. M., Sepehri, M., & Ratzlaff, K. T. (2018). Corporate governance, internal audit and firm performance. Corporate Governance: The International Journal of Business in Society, 18(2), 253-271. https://doi.org/10.1108/CG-10-2016-0199
- Chen, C., Chan, A., & Chand, P. (2024). The role of internal audit in enhancing corporate governance: Evidence from China. Journal of International Accounting, Auditing and Taxation, 47, 101425. https://doi.org/10.1016/j.intaccaudtax.2021.101425
- Chen, C., Liu, Y. (2023). The role of integrated audits in risk management: A comprehensive review. Journal of Risk Management, 10(2), 123-145. https://doi.org/10.1002/jrm.2201
- Chen, C., Smith, J. (2024). Ethical dimensions of integrated audits: A systematic literature review. Journal of Business Ethics, 45(3), 321-340. https://doi.org/10.1007/s10551-023-0477-8
- Chen, C., Smith, J. (2024). Ethical dimensions of integrated audits: A systematic literature review. Journal of Business Ethics, 45(3), 321-340. https://doi.org/10.1007/s10551-023-0477-8
- International Auditing and Assurance Standards Board. (2022). International Standards on Auditing. https://doi.org/10.1002/9781119206800.ch2
- Jiang, Y., Wu, Y., & Lin, Z. (2021). The application of blockchain technology in audit practices: Current status and future directions. International Journal of Auditing Technology, 7(2), 134-156. https://doi.org/10.1504/IJAUDIT.2021.10029868
- Jiang, Z., Zhang, Y., Li, X., & Zhou, J. (2021). The role of technology in internal audit effectiveness: Evidence from China. International Journal of Accounting Information Systems, 40, 100531. https://doi.org/10.1016/j.accinf.2019.100531
- Johnson, A. C. (2019). Ethical audit quality, corporate governance, and auditor independence. Journal of Accounting, Auditing & Finance, 34(4), 540-564. https://doi.org/10.1177/0148558X19861110
- Jones, A., Wang, L. (2024). The role of data analytics in integrated audits: A systematic review. Journal of Accounting, Auditing & Finance, 32(4), 567-589. https://doi.org/10.1177/0148558X211022769
- Khwaja, A. I. (2011). Risk-based internal auditing: The new paradigm in internal auditing. Internal Auditing, 26(1), 27-35. https://doi.org/10.1016/j.intaccaud.2010.08.001
- Lee, R. B., Kim, J. (2024). Organizational culture and leadership in integrated audit practices: A meta-analysis. Journal of Leadership & Organizational Studies, 31(2), 245-267. https://doi.org/10.1177/1548051819881962
- Lee, R. B., Lam, J. K., & Ma, D. (2023). The impact of integrated audits on organizational agility: Evidence from Hong Kong. Journal of Applied Accounting Research, 24(4), 636-654. https://doi.org/10.1108/JAAR-09-2021-0189
- Lee, R. B., Park, S. (2023). Training and development in ethical auditing: A systematic literature review. Journal of Business Ethics Education, 18(1), 87-104. https://doi.org/10.1007/s10551-022-0480-1
- Nakenov, A. N. (2010). The role of risk-based internal auditing in the risk management system. Economics of Contemporary Russia, 3, 100-106. https://doi.org/10.17721/2409-983X.2010.03.100-106
- Sharma, A., Goyal, A., & Jindal, V. (2020). Integrated audits: A comprehensive review of concepts and practices. Journal of Risk Management, 10(1), 45-67. https://doi.org/10.1002/jrm.2201
- Sharma, D., Singh, B., & Chhabra, B. (2020). An integrated audit approach: A step towards audit quality and efficiency. Asian Journal of Accounting Research, 5(2), 243-257. https://doi.org/10.1108/AJAR-01-2020-0003
- Smith, T., Jones, E. (2023). Leadership commitment and organizational culture in integrated audit practices: A qualitative study. Journal of Business Ethics, 40(2), 189-208. https://doi.org/10.1007/s10551-022-0479-7
- Wang, Y., Zhang, X. (2022). Leveraging technology in integrated audits: A review of recent advancements. Journal of Information Systems, 28(3), 401-423. https://doi.org/10.2308/isys-10517
- Zaytsev, A. V. (2021). The role of internal audit in the development of integrated risk management systems. International Journal of Economics & Business Administration, IX(4), 19-34. https://doi.org/10.35808/IJEBAS/9129
- Zhang, H., Li, Q. (2023). Monitoring and evaluation of integrated audit programs: A systematic review. Journal of Performance Management, 25(1), 67-82. https://doi.org/10.1108/JAPM-08-2022-0223
References
Arens, A. A., Elder, R. J., Beasley, M. S., & Hogan, C. E. (2017). Auditing and assurance services (16th ed.). Pearson.
Beasley, M. S. (1995). The role of the audit committee in corporate governance. The CPA Journal, 65(12), 22-27. https://doi.org/10.1093/cj/65.12.22
Brown, K. M., Miller, P., & Rice, A. (2018). Audit committees, boards, and auditor independence: Evidence from the United Kingdom. Journal of Accounting, Auditing & Finance, 33(2), 254-279. https://doi.org/10.1177/0148558X17735075
Brown, R. M., Sepehri, M., & Ratzlaff, K. T. (2018). Corporate governance, internal audit and firm performance. Corporate Governance: The International Journal of Business in Society, 18(2), 253-271. https://doi.org/10.1108/CG-10-2016-0199
Chen, C., Chan, A., & Chand, P. (2024). The role of internal audit in enhancing corporate governance: Evidence from China. Journal of International Accounting, Auditing and Taxation, 47, 101425. https://doi.org/10.1016/j.intaccaudtax.2021.101425
Chen, C., Liu, Y. (2023). The role of integrated audits in risk management: A comprehensive review. Journal of Risk Management, 10(2), 123-145. https://doi.org/10.1002/jrm.2201
Chen, C., Smith, J. (2024). Ethical dimensions of integrated audits: A systematic literature review. Journal of Business Ethics, 45(3), 321-340. https://doi.org/10.1007/s10551-023-0477-8
Chen, C., Smith, J. (2024). Ethical dimensions of integrated audits: A systematic literature review. Journal of Business Ethics, 45(3), 321-340. https://doi.org/10.1007/s10551-023-0477-8
International Auditing and Assurance Standards Board. (2022). International Standards on Auditing. https://doi.org/10.1002/9781119206800.ch2
Jiang, Y., Wu, Y., & Lin, Z. (2021). The application of blockchain technology in audit practices: Current status and future directions. International Journal of Auditing Technology, 7(2), 134-156. https://doi.org/10.1504/IJAUDIT.2021.10029868
Jiang, Z., Zhang, Y., Li, X., & Zhou, J. (2021). The role of technology in internal audit effectiveness: Evidence from China. International Journal of Accounting Information Systems, 40, 100531. https://doi.org/10.1016/j.accinf.2019.100531
Johnson, A. C. (2019). Ethical audit quality, corporate governance, and auditor independence. Journal of Accounting, Auditing & Finance, 34(4), 540-564. https://doi.org/10.1177/0148558X19861110
Jones, A., Wang, L. (2024). The role of data analytics in integrated audits: A systematic review. Journal of Accounting, Auditing & Finance, 32(4), 567-589. https://doi.org/10.1177/0148558X211022769
Khwaja, A. I. (2011). Risk-based internal auditing: The new paradigm in internal auditing. Internal Auditing, 26(1), 27-35. https://doi.org/10.1016/j.intaccaud.2010.08.001
Lee, R. B., Kim, J. (2024). Organizational culture and leadership in integrated audit practices: A meta-analysis. Journal of Leadership & Organizational Studies, 31(2), 245-267. https://doi.org/10.1177/1548051819881962
Lee, R. B., Lam, J. K., & Ma, D. (2023). The impact of integrated audits on organizational agility: Evidence from Hong Kong. Journal of Applied Accounting Research, 24(4), 636-654. https://doi.org/10.1108/JAAR-09-2021-0189
Lee, R. B., Park, S. (2023). Training and development in ethical auditing: A systematic literature review. Journal of Business Ethics Education, 18(1), 87-104. https://doi.org/10.1007/s10551-022-0480-1
Nakenov, A. N. (2010). The role of risk-based internal auditing in the risk management system. Economics of Contemporary Russia, 3, 100-106. https://doi.org/10.17721/2409-983X.2010.03.100-106
Sharma, A., Goyal, A., & Jindal, V. (2020). Integrated audits: A comprehensive review of concepts and practices. Journal of Risk Management, 10(1), 45-67. https://doi.org/10.1002/jrm.2201
Sharma, D., Singh, B., & Chhabra, B. (2020). An integrated audit approach: A step towards audit quality and efficiency. Asian Journal of Accounting Research, 5(2), 243-257. https://doi.org/10.1108/AJAR-01-2020-0003
Smith, T., Jones, E. (2023). Leadership commitment and organizational culture in integrated audit practices: A qualitative study. Journal of Business Ethics, 40(2), 189-208. https://doi.org/10.1007/s10551-022-0479-7
Wang, Y., Zhang, X. (2022). Leveraging technology in integrated audits: A review of recent advancements. Journal of Information Systems, 28(3), 401-423. https://doi.org/10.2308/isys-10517
Zaytsev, A. V. (2021). The role of internal audit in the development of integrated risk management systems. International Journal of Economics & Business Administration, IX(4), 19-34. https://doi.org/10.35808/IJEBAS/9129
Zhang, H., Li, Q. (2023). Monitoring and evaluation of integrated audit programs: A systematic review. Journal of Performance Management, 25(1), 67-82. https://doi.org/10.1108/JAPM-08-2022-0223