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

See all articles by Hannah Russell

Hannah Russell

Texas A&M University (TAMU), College of Agriculture and Life Sciences, Department of Agricultural Economics, Students

Katherine Taken Smith

Texas A&M University-Corpus Christi-College of Business

Murphy Smith

Texas A&M University-Corpus Christi-Department of Accounting

Date Written: 2017

Abstract

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

Russell, Hannah and Smith, Katherine Taken and Smith, Murphy, Using Social Audits to Detect and Eliminate Human Trafficking in Corporate Supply Chains (2017). Internal Auditing, Vol. 32(1), p. 31-38, 2017. Available at SSRN: https://ssrn.com/abstract=2989377

Hannah Russell

Texas A&M University (TAMU), College of Agriculture and Life Sciences, Department of Agricultural Economics, Students ( email )

600 John Kimbrough Blvd
College Station, TX 77843
United States

Katherine Taken Smith

Texas A&M University-Corpus Christi-College of Business ( email )

6300 Ocean Drive
Corpus Christi, TX 78412
United States

Murphy Smith (Contact Author)

Texas A&M University-Corpus Christi-Department of Accounting ( email )

6300 Ocean Dr
Corpus Christi, TX 78412
United States

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