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Climate Change and Environmental Risk - challenges and tools for Internal Audit

Publicatie 11/08/2021 Rapport Climate change_2021_ENG.pdf
Climate Change and Environmental Risk - challenges and tools for Internal Audit

Climate Change and Environmental Risk is a very relevant and important subject for most organisations. For many organisations this is a reason to reconsider and adjust their future course. In view of the strategic importance for the organisation, there is also a role for the internal auditor here.

Risk in Focus (RiF), the annual survey of auditors in Europe (ECIIA) confirms this. Climate change is in the top 10 of current risks and is increasing in importance. However, we see that the time spent on climate risk is still limited. This seems to be the right moment to look at how the Internal Audit Function (IAF) can properly support the organisation on this theme.

The aim of the research conducted by IIA Netherlands is therefore to provide IAF’s with tools to do so. The report answers questions such as: What role could the IAF play? What 'products' can it offer? Which tools can be used for this? What expertise is needed (extra) for this? And how do you implement this within the IAF?