The consequences of the lingering COVID-19 pandemic seem to multiply daily, with organizations encountering new levels of complexity and risk. In particular, the last couple of years have highlighted the need for boards to focus on issues that fall under the ESG category — environmental, social, and governance.
Read the December issue of Tone at the Top to see how boards can seek more robust and meaningful ESG data to use in their governance role, and how they can turn to internal audit for beneficial assurance, advice, and input. This issue outlines a number of reports and data points that show internal audit is poised to take on this responsibility.