How Internal Audit Strengthens Governance and ESG Readiness

At Insights, we believe internal audit is far more than a compliance function—it is a strategic enabler of ethical governance, effective risk management, and ESG integrity. Our approach is grounded in how internal audit strengthens governance by delivering independent, value-driven insight into board oversight, leadership accountability, and organizational conduct.

Aligned with the 2024 IIA Global Internal Audit Standards, our internal audit solutions are designed to help organizations meet evolving regulatory expectations, enhance transparency, and create sustainable, long-term value for stakeholders.

Our Key Focus Areas

1. Governance Assurance

We help organizations strengthen governance frameworks by:

• Evaluating board effectiveness, oversight, and leadership accountability
• Assessing alignment between strategy, risk appetite, and ethical standards
• Benchmarking governance practices against leading international best practices

2. Ethical Culture & Conduct

A strong ethical culture underpins sustainable performance. Our work includes:

• Conducting tone-at-the-top and leadership culture assessments
• Auditing whistleblower programs, codes of conduct, and ethics reporting mechanisms
• Using data-driven techniques—such as surveys, interviews, and behavioral audits—to assess cultural maturity

3. ESG Audit & Assurance

We support organizations in building credible and defensible ESG reporting by:

• Validating ESG disclosures for accuracy, consistency, and regulatory compliance
• Identifying greenwashing risks and assessing the traceability of ESG claims
• Aligning ESG reporting with global frameworks such as GRI, SASB, and ISSB

4. Sustainability Risk Assessment

Our internal audit approach addresses sustainability risks that impact resilience and reputation, including:

• Climate risk exposure, resource scarcity, and biodiversity impacts
• ESG risks across supply chains, including third-party and vendor compliance
• Regulatory, legal, and reputational risks arising from sustainability-related non-compliance

Global Relevance, Local Insight

With a combination of global perspective and regional expertise, Insights supports organizations across multiple jurisdictions in navigating complex governance and ESG requirements. Our work is aligned with:

• The 2024 IIA Global Internal Audit Standards
• International ESG disclosure and sustainability reporting frameworks
• Evolving regulatory and stakeholder expectations across global markets

Let’s Strengthen Your ESG Readiness

Position your internal audit function as a driver of governance excellence and ESG leadership. Whether you are preparing for regulatory scrutiny, enhancing board assurance, or building long-term stakeholder trust, Insights is your strategic partner in advancing governance and ESG readiness.