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Internal audit is a dynamic profession that provides independent assurance that an organisation's risk management, governance and internal control processes are operating effectively Essentially, Internal Auditors help organisations to succeed.

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Is ESG the new Sarbanes-Oxley?

Investors, politicians, regulators and the public are pressuring businesses to hold themselves more accountable for addressing environmental, social and governance issues. That raises the question of whether comprehensive ESG reporting will become mandatory and have an impact on internal audit -- similar to how the US Sarbanes-Oxley Act of 2002 changed practitioners' role in financial reporting.

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