Supply Chain Management - businessexcellence.me

Internal Audit M17: ESG Auditing

Internal Audit M17: ESG Auditing is Module 17 of the 18-module Internal Audit Professional Series by Business Excellence — a professional presentation fully aligned with the Global Internal Audit Standards (GIAS 2024).<br>This module addresses one of the fastest-growing areas of assurance: environmental, social, and governance reporting. As frameworks like ISSB and the EU&#39;s CSRD make sustainability data a board-level disclosure, the controls behind those numbers are often younger and weaker than financial controls. The module shows how internal audit assures both the reported figures and the controls behind them — without taking ownership of ESG strategy.<br>It works through where the gaps cluster, why greenwashing is now an audit risk, and how to treat ESG assurance like any other domain: risk-assess it, build a programme, test the controls, and map findings to GIAS 2024.<br>Designed for internal auditors, audit managers, and Chief Audit Executives. A professionally designed presentation with worked examples and knowledge-check questions. By Amer Morgan, CIA, CRMA, CFE.