In verband met onderhoud is het tijdelijk niet mogelijk om in te loggen in het Ambition Model. De onderhoudswerkzaamheden vinden plaats tot en met 5 januari 2026. Onze excuses voor het eventuele ongemak. Due to scheduled maintenance, it is temporarily not possible to log in to the Ambition Model. The maintenance activities will continue until 5 January 2026. We apologise for any inconvenience this may cause.

JavaScript vereist!

Het lijkt erop dat de JavaScript-ondersteuning van uw browser is uitgeschakeld. Sommige functies van de site werken pas correct als u JavaScript inschakelt. Het wordt dus ten zeerste aanbevolen dat u de JavaScript-ondersteuning van uw browser inschakelt. Klik hier om te zien hoe u JavaScript kunt inschakelen.

ESG - Challenges and tools for internal audit

Publicatie 10/09/2025 Report ESG - Challanges and tools for internal audit.pdf

The role of internal audit in the ESG domain is evolving rapidly. IIA Netherlands previously published a report on this topic in Dutch, which has now been translated and made available in English.

This publication supports auditors in delivering added value on key ESG risks such as climate, biodiversity, social impact, and governance. It provides insight into developments, including regulatory requirements such as the CSRD, and offers practical guidance for conducting ESG-related audits. Drawing on an extensive survey, literature review, and twelve good practices from the field, the report highlights both opportunities and potential pitfalls.