@article{barii2026contextual,
  title = {Contextual Determinants of Internal Audi Engagement in Sustainability Practices: Insights from a  Semi-Systematic Literature Review},
  author = {Ivana BARIŠIĆ},
  year = 2026,
  url = {https://ibimapublishing.com/articles/JEERBE/2026/317082/},
  journal = {Journal of Eastern Europe Research in Business and Economics},
  volume = 2026,
  pages = 9,
  doi = 10.5171/2026.317082,
  abstract = {This paper aims to analyse recent research regarding the factors related to internal audit engagement in sustainability reporting. Internal audit is becoming an indispensable partner in ensuring the reliability of sustainability information. However, its actual involvement varies considerably across organisations, prompting a need to understand better the contextual factors that influence its role. Research on the involvement of internal audit in sustainability, both in assurance engagements and in an advisory capacity has been increasing, but it remains diverse in terms of methods and research focus. For the purposes of further examining the topic within this study, a semi-systematic literature review was conducted, covering publications indexed in Scopus in the period from 2017 to 2025 and combined with a thematic analysis. The analysis findings indicate the existence of various factors related to the involvement of internal audits in sustainability processes and sustainability reporting. They are related to relationships with key stakeholders, as well as those related to the internal audit function itself, such as a risk-based approach to internal audit, characteristics like size and effectiveness, and the use of information technology in internal audit. The identified themes indicate that the involvement of internal audit in sustainability processes must be viewed multidimensionally to consider factors from different perspectives that influence the role of internal audit in sustainability processes while also enhancing the impact of its work in this context.},
  keywords = {internal audit, sustainability, contextual factors},
  note = Article ID: 317082
}