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The Meaning and Classification of Financial and Administrative Deviations According to CSR: An Initiative to Promote Contemporary Internal Auditing Idea

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  • Younis A. Battal Saleh

Abstract

Purpose: This theoretical study aims to classify administrative and financial deviations in accordance with the content of the idea of CSR. Design/Approach/Methodology: The approach used in this study is the creative thinking which is the ability to generate a new and useful idea that has not been touched before, a skill that enables you to create original, unique, and unconventional ideas. The researcher adopted the idea of classification based on affiliation. Commitment to CSR is essentially a commitment to the four responsibilities ″economic, legal, ethical, and philanthropic.″ Also, administrative and financial deviations are violations that can be classified within one of the following areas, economic, legal, ethical, or philanthropic, if the reluctance to do charitable work is considered a deviation. Findings: More profoundly and extensively, this study was able to classify administrative and financial deviations according to the thought of CSR into four categories, Deviation from economic responsibility, deviation from legal responsibility, deviation from ethical responsibility, deviation from philanthropic responsibility. Originality/Value: Classifying administrative and financial deviations according to the thought of CSR is to enrich and enhance the idea of contemporary internal auditing- which has become concerned with matters of CSR. According to the modern perception regarding internal audit functions, the internal audit department in any organization can adopt and use this classification, whether in the field of ensuring CSR reports, monitoring and evaluating CSR, or reporting on CSR. Adopting this classification will help internal audit departments to accomplish their tasks in the field of CSR in a more accurate and objective manner.

Suggested Citation

  • Younis A. Battal Saleh, 2022. "The Meaning and Classification of Financial and Administrative Deviations According to CSR: An Initiative to Promote Contemporary Internal Auditing Idea," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, vol. 12(1), pages 119-144.
    • Handle: RePEc:ers:ijfirm:v:12:y:2022:i:1:p:119-144
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    References listed on IDEAS

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    1. Carroll, Archie B., 1991. "The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders," Business Horizons, Elsevier, vol. 34(4), pages 39-48.
    2. Samuel Nana Yaw Simpson & Francis Aboagye-Otchere & Ruby Lovi, 2016. "Internal auditing and assurance of corporate social responsibility reports and disclosures: perspectives of some internal auditors in Ghana," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 12(4), pages 706-718, October.
    3. Melinda Timea Fülöp & Szabolcs Vilmos Szekely, 2017. "The evolution of the internal auditing function in the context of corporate transparency," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 15(147), pages 440-440.
    4. Archie B. Carroll, 2016. "Carroll’s pyramid of CSR: taking another look," International Journal of Corporate Social Responsibility, Springer, vol. 1(1), pages 1-8, December.
    5. Aline Al Am, 2020. "The Lebanese Students’ Awareness on the Concept of Corporate Social Responsibility," Athens Journal of Business & Economics, Athens Institute for Education and Research (ATINER), vol. 6(4), pages 331-348, October.
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    More about this item

    Keywords

    Traditional internal audit; Corporate Social Responsibility; Contemporary internal auditing; performance evaluation; administrative deviations; financial deviations.;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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