Implementation, reporting, and internal audit’s role
The need for independent assurance on the design and efficacy of ESG-related processes and controls will soon be essential to the work of internal audit. As such, internal auditors should be prepared to act confidently and authoritatively in support of their organizations’ ESG efforts. In Part 2 of this series we examine implementation, reporting and internal audit’s role.
See also The ESG Landscape part 1: Understanding ESG Reporting Standards in 2022 and Beyond