“As companies are undertaking environmental, social, and governance (ESG) initiatives, there is often the question on what should, and even what can, an internal audit (IA))department do in relation to these seemingly new areas. IA’s role within an organization has always been to help monitor and address its risks, whether financial, regulatory, technology, or operational. Thus, IA is uniquely posed to tackle ESG.”

[COMMENTARY]This article offers a good insight into the important role that internal auditing can play in a company’s success with its ESG activities.
Internal Audit’s Role Within ESG, by Nina Kelleher and R. Charles Waring, November 14, 2022, EisnerAmper, USA.