IIA Audit Tool: Assessing Sustainability Readiness

For internal auditors to play a role in their organization's growing obligations around sustainability, they must first gain sufficient background to speak sensibly to their boards on these matters.

This tool is designed to help internal auditors, including chief audit executives, understand their organization’s strategy, objectives, and initiatives related to sustainability and identify opportunities for the internal audit function to add value by providing relevant assurance and advice.

Internal auditors can use the questionnaire to interview board members and senior managers and identify the current sustainability strategy and opportunities to provide insight related to sustainability risks. Each question is accompanied by example practices to facilitate discussions.

By engaging with key stakeholders, chief audit executives and internal auditors can help shape a more resilient and credible sustainability approach for their organizations.