Using Social Audits to Detect and Eliminate Human Trafficking in Corporate Supply Chains
Internal Auditing, Vol. 32(1), p. 31-38, 2017
19 Pages Posted: 20 Jun 2017
Date Written: 2017
By providing social audits that examine corporate supply chains; internal auditors, management accountants, and external auditors can assist corporations in their efforts to stop human trafficking. This paper describes how social audits can be used in identifying and eliminating the presence of human trafficking in corporate supply chains. Human trafficking is one of the world’s top three global crime industries, the other two being the unlawful drugs trade and illegal arms dealing. Human trafficking is especially detrimental to females, who are the great majority of trafficking victims. Trafficking occurs in developing countries but also in developed countries such as the United States. A multinational corporation can help end human trafficking by ensuring that it does not occur among suppliers in its business supply chain.
Keywords: Supply Chain, Social Auditing, Human Trafficking, Corporate Social Responsibility
JEL Classification: F00, M38, M41
Suggested Citation: Suggested Citation