Remove internal-audits-role-in-modeling-and-promoting-an-ethical-culture
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Internal Audit's Role in Modeling and Promoting an Ethical Culture

Audit Board

As internal auditors, we have the privilege and responsibility of being among the guardians of trust within our organizations. While we should work tirelessly to identify and report ethical misconduct, we must also recognize that we are not immune to ethical breaches ourselves. Standard 1.1 Honesty and Courage.

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Who Owns ESG Today? Second Line Evolution and the Integrated Reporting Imperative

Audit Board

They feel an increasing urgency to get in place the people, processes, controls, and technologies needed to support reliable, up-to-date, accessible, and auditable ESG reporting. How does the role fit with ESG’s cross-functional context? Who owns environmental, social, and governance (ESG) in your organization? Who should own it?