Internal audit is a field of practice that adds value to organizations. Considering that the management, economy, and finance world of the future will become more complex, it can be said that the assurance and consultancy services provided by the internal audit to the top managers will gain increasing importance. The risks faced by risk-based internal audit, which has become a modern internal audit approach, tend to increase with the changing and dynamic environment. One of these risks is climate change, which has become more evident in the 21st century, affecting the whole world and leaving visible results locally. Climate change is the increasing trend in global temperatures with the effect of greenhouse gases. In our study, climate change was emphasized and its results on the earth were evaluated. One of these consequences is the impact of climate change on the internal audit activity. In this study, the place of climate change in internal audit risks has been examined by compiling from international reports. Studies show that climate change, as an internal audit risk focus, has been on the rise especially in the last five years. If the world or businesses want to respond to climate change, the measures taken and the solutions reached should be with a participatory approach from the individual or micro level to the social or universal level.
Cite this article as: Tanç, A., & Yenisu, E. (2023). Evaluation of climate change as a global risk factor in terms of internal audit risks. Journal of Business Administration and Social Studies, 7(2), 156-166.