How audit systems can effectively assess ESG requirements Sustainability has long been more than just a strategic goal – it is a legal requirement. With the introduction of the Corporate Sustainability Reporting Directive (CSRD) and ESG (environmental, social and governance) requirements, organisations are under increasing pressure to fulfil their responsibilities in a transparent and verifiable manner. This is precisely where internal auditing comes into play: as an independ

Internal auditing encounters many facets of organisational realities: ambiguities, gaps in documentation, process errors – and sometimes...

Key success factors in setting up internal audit systems In many organisations, internal auditing is still seen as a purely supervisory...

International business relationships are a matter of course for many organisations today - whether in research, the service sector or...