CHALLENGES AND TOOLS FOR INTERNAL AUDIT
Climate Change and Environmental (CCE) Risk is a very relevant and important subject for most organisations. The following survey results offer tools to make it easier for Internal Audit Functions to perform audits on this subject.
The results provide insight into the (possible) impact of the risks and what organisations are currently doing to prepare. The key question was what role internal audit play in this, and what the possibilities are to identify, limit and/or control the opportunities and threats of climate change.
The survey was conducted among 63 heads of internal audit functions in the Netherlands. A literature study was also performed, and interviews conducted with 8 internal functions who already have experience with audits on climate change and environmental risk. These case studies produced additional concrete tools in the form of good practices.