The importance of the internal auditor's roles in establishing and achieving ecotourism

Azlan Zainol Abidin and Nurhazani Mohd Shariff. (2008) The importance of the internal auditor's roles in establishing and achieving ecotourism. In: Ecotourism in the IMT-GT region: issues and challenges. Penerbit Universiti Utara Malaysia, Sintok, Kedah, pp. 143-153. ISBN 983-328-2725

In 1992, the Ecotourism Society defined the term 'ecotourism' as a purposeful travel to natural areas to understand the cultural and natural history of the environment, taking care not to alter the integrity of the ecosystem, while producing economic opportunities that make the conservation of natural resources financially beneficial to local citizens. In order establish and achieve ecotourism, the policy makers and planners in the organizations must work with the knowledge that tourism can have negative impacts on the environment. How can we be assured that organizations have followed all the regulations and policies regarding ecotourism? What can we do to make sure that organizations have taken all the requirements needed for establishing and achieving ecotourism? These questions lead to the understanding of the roles played by the internal auditor in order to help the organizations accomplish their objectives by bringing a systematic, disciplined approach to evaluate and improve effectiveness of risk management, control and governance process. Managers are often removed from the operations for which they are responsible. Thus, they need assistance to evaluate the adequacy and the effectiveness of the controls they installed or to develop controls that are missing. In accordance, the internal auditors are turned to for these evaluations. This article will outline the importance of their roles in establishing and achieving ecotourism. It will also highlight the roles of the internal auditor before, during and after the ecotourism development.

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Abstract

In 1992, the Ecotourism Society defined the term 'ecotourism' as a purposeful travel to natural areas to understand the cultural and natural history of the environment, taking care not to alter the integrity of the ecosystem, while producing economic opportunities that make the conservation of natural resources financially beneficial to local citizens. In order establish and achieve ecotourism, the policy makers and planners in the organizations must work with the knowledge that tourism can have negative impacts on the environment. How can we be assured that organizations have followed all the regulations and policies regarding ecotourism? What can we do to make sure that organizations have taken all the requirements needed for establishing and achieving ecotourism? These questions lead to the understanding of the roles played by the internal auditor in order to help the organizations accomplish their objectives by bringing a systematic, disciplined approach to evaluate and improve effectiveness of risk management, control and governance process. Managers are often removed from the operations for which they are responsible. Thus, they need assistance to evaluate the adequacy and the effectiveness of the controls they installed or to develop controls that are missing. In accordance, the internal auditors are turned to for these evaluations. This article will outline the importance of their roles in establishing and achieving ecotourism. It will also highlight the roles of the internal auditor before, during and after the ecotourism development.

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Item Type:	Book Section
Additional Information:	Available at Perpustakaan Sultan Abdul Samad, Universiti Putra Malaysia, 43000 UPM Serdang, Malaysia. G155 M3E19 Call Number
AGROVOC Term:	ecotourism
AGROVOC Term:	environmental auditing
AGROVOC Term:	governance
AGROVOC Term:	risk management
AGROVOC Term:	risk assessment
AGROVOC Term:	government agencies
AGROVOC Term:	local communities
AGROVOC Term:	resource management
AGROVOC Term:	risk mitigation > risk mitigation Prefer using risk reductionrisk reduction
Geographical Term:	Malaysia
Depositing User:	Ms. Azariah Hashim
Date Deposited:	07 Oct 2024 07:55
Last Modified:	07 Oct 2024 07:55
URI:	http://webagris.upm.edu.my/id/eprint/636

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