Internal Audit M17: ESG Auditing
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This module addresses one of the fastest-growing areas of assurance: environmental, social, and governance reporting. As frameworks like ISSB and the EU'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.
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.
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.
Who it's for: internal auditors, audit managers, governance and risk professionals, and Chief Audit Executives bringing ESG into the audit plan for the first time — and anyone whose organisation now reports sustainability data externally.
What this module covers:
- Why disclosure outran assurance — ISSB, the EU CSRD, and ESG data as a board-level disclosure
- Internal audit's mandate: assure the reported number AND the control behind it, without setting ESG strategy
- Where the gaps cluster — Scope 3 emissions estimates, manual spreadsheet aggregation, inconsistent definitions across business units, data owners who have never been audited
- Greenwashing as an audit risk — tying every external claim back to a verifiable source
- Applying the existing toolkit — risk-assess ESG, build a programme, test controls, and map findings to GIAS 2024, with no new rulebook required
- A practical first step: trace one material metric from source to disclosure and report what you find
Format: a professionally designed slide presentation, structured into clear sections with frameworks and worked examples drawn from real audit practice, plus knowledge-check questions for self-study and team training.
Part of the 18-module Internal Audit Professional Series by Business Excellence, progressing from foundation to advanced practice, fully aligned with GIAS 2024. By Amer Morgan, CIA, CRMA, CFE — founder of Business Excellence, with over three decades of audit leadership across the GCC, MENA, Europe, and the USA.
