On the Frontlines: Internal Audit’s Role in ESG

​Internal auditors must be drivers — not passengers — in promoting ESG practices in their organizations, states Jeffrey Ridley in the latest On the Frontlines blog post. Yet, few practitioners are connecting ESG issues to their risk-based internal auditing, remarks the U.K.-based professor, consultant, and author. Ridley says ESG represents a paradigm shift for the internal audit profession — a challenge that will never go away.

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