Internal Audit: A global view
An IIA global survey to gain a clearer perspective of the internal audit profession and its professionals.
The World Business Council for Sustainable Development and The IIA collaborate to offer practical suggestions and examples for integrating sustainability considerations into the key roles and responsibilities within The IIA’s Three Lines Model.
Companies’ increasing awareness of their social responsibilities – also called sustainability– in relation to their performance in managing the environmental, social and governance (ESG) factors, requires them to include these aspects in their business models and
investment strategies and to assess their impact on profitability, liquidity, reputation and relationship with wider society, among other factors.