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Board briefing: The role of internal audit in non-financial and integrated reporting

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Download the board briefing (pdf)

Read the full research report

Key points

• New regulations, from the UK Companies Act to the EU Non-financial reporting Directive have increased the focus on non-financial information in company reports

• As a result of a number corporate failures there is also increased public interest in companies’ reporting on environmental, social, human rights, diversity and other issues

• Stakeholders including investors, customers, local communities, and legislative/regulatory policy-makers need to know that the information contained in these reports, collected from disparate parts of an organisation, is fit for purpose.

• Internal audit has a broad view across the organisation’s systems and processes and it should have a role in providing assurance over the quality of information contained in the strategic and integrated reports.

• This key role is well within the remit of a well resourced, appropriately positioned and influential internal audit function.

Content reviewed: 1 February 2023

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