The Role of Internal Audit in Managing Environmental, Social and Governance (ESG) Risks

Environmental, Social, and Governance (ESG) risks have moved beyond voluntary initiatives to become critical governance and assurance concerns for organizations worldwide. Regulatory requirements, stakeholder expectations, reputational exposure, and sustainability commitments demand stronger oversight and accountability.

Developed by Boost, this course defines and strengthens the independent and value-adding role of Internal Audit in managing ESG risks. Rather than implementing ESG programs, Internal Audit provides assurance, insight, and foresight—evaluating ESG frameworks, controls, data reliability, and governance effectiveness.

Boost’s The Role of Internal Audit in Managing ESG Risks – INTERMEDIATE course enables internal auditors to support boards and senior management by providing risk-based assurance and strategic insight across ESG dimensions.

• Understand ESG concepts and risk categories
• Identify ESG risks relevant to organizational strategy and operations
• Define Internal Audit’s role within ESG governance structures
• Assess ESG-related policies, processes, and controls
• Plan and execute risk-based ESG audit engagements
• Communicate ESG audit findings effectively to leadership