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This study explores the impact of Environmental, Social, and Governance (ESG) disclosure and sustainability assurance practices on internal audit quality amid the ongoing digital transformation. As organizations face increasing demands for transparent and accountable reporting, integrating ESG elements into internal audit processes becomes essential. Using a quantitative research approach, this study surveyed 100 professionals from public and private sector organizations in Indonesia, specifically targeting internal auditors, ESG officers, and finance or control staff responsible for internal assurance activities. The relationships among ESG disclosure, sustainability practices, and internal audit quality were examined using Structural Equation Modelling with Partial Least Squares (PLS-SEM). The findings reveal that ESG disclosure significantly enhances internal audit quality by promoting transparency and reinforcing stakeholder trust. Sustainability assurance practices also positively influence the reliability and credibility of internal audit outcomes. Moreover, digital tools are shown to improve the efficiency and comprehensiveness of ESG-focused internal audits. These results underscore the critical role of integrating ESG considerations into internal audit frameworks to elevate audit standards and support global sustainable development goals. This study offers practical insights for internal auditors, corporate governance professionals, and policymakers seeking to strengthen audit effectiveness in the digital age.

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Digital Shift in Assurance: How ESG Disclosure and Sustainability Practices Drive Audit Quality

  • 会议论文

  • 发表日期：

    2026年

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  • Windy Permata Suyono,
  • Dwi Handarini,
  • Rio Firnanda,
  • Eka Septariana Puspa,
  • Surya Anugrah,
  • Sabo Hermawan,
  • Sheyla Silvia Siregar

摘要

This study explores the impact of Environmental, Social, and Governance (ESG) disclosure and sustainability assurance practices on internal audit quality amid the ongoing digital transformation. As organizations face increasing demands for transparent and accountable reporting, integrating ESG elements into internal audit processes becomes essential. Using a quantitative research approach, this study surveyed 100 professionals from public and private sector organizations in Indonesia, specifically targeting internal auditors, ESG officers, and finance or control staff responsible for internal assurance activities. The relationships among ESG disclosure, sustainability practices, and internal audit quality were examined using Structural Equation Modelling with Partial Least Squares (PLS-SEM). The findings reveal that ESG disclosure significantly enhances internal audit quality by promoting transparency and reinforcing stakeholder trust. Sustainability assurance practices also positively influence the reliability and credibility of internal audit outcomes. Moreover, digital tools are shown to improve the efficiency and comprehensiveness of ESG-focused internal audits. These results underscore the critical role of integrating ESG considerations into internal audit frameworks to elevate audit standards and support global sustainable development goals. This study offers practical insights for internal auditors, corporate governance professionals, and policymakers seeking to strengthen audit effectiveness in the digital age.