The internal audit function has grown an increasing role as a critical collaborator to ESG. As it is known, internal audit’s mission is to “enhance and protect organizational value by providing risk-based and objective assurance, advice, and insight.” With the essence of its purpose, internal audit’s involvement in ESG is paramount and a natural fit. Given Standards 2120 and 2130 and the Framework, internal auditors need to increase support in the near future. The Internal Audit Foundation and EY share these survey findings to help prepare internal audit to become more of a trusted business advisor in ESG.
