Organisations are now increasingly compelled to report on environmental, social, governance, diversity, anti-corruption and bribery factors, as well as how they plan to create value in the future. We believe that internal audit can have a key role to play in providing assurance on the quality of this information due to its broad view across an organisation.
Guidance for internal auditors on their role in the new era of corporate reporting.
In this report, we provide some early insights into how internal audit can and is beginning to be harnessed by organisations in the vanguard of this new era of corporate reporting. We have spoken to four high-profile organisations to find out what role internal audit is playing in the assurance of non-financial information - The Crown Estate, SAB Miller, Philips and Marks and Spencer.
The Chartered IIA, along with the institutes of France, Netherlands, Norway and Spain, have produced a report which describes how the profession can approach integrated reporting.
Chris Baker and Papiya Chatterjee talk about the role that internal audit has to play in non-financial reporting.