Diving Deeper: Unlocking Benefits by Leveraging the Hidden Value of Internal Auditors in Water Audit Practice

The development of water audit practices in Malaysia is still in its early stages compared to other countries. The discussion on water audit has attracted the attention of research recently. Utilising 30 papers in water auditing literature, this study aims to highlight the roles of internal auditors in water audit practices. This paper identified two roles of internal auditors. This study also emphasises the benefits of involving an internal auditor in water audit practices, particularly for organisations. These benefits include enhancing cost efficiency by optimising water usage within the organisation, contributing to optimising water utilisation, and assisting organisations in improving decision-making regarding water management. This paper argued that the water audit is believed to be an alternative to cater to water management issues.