Potential threats and opportunities from climate change are not going anywhere, says climate strategy expert.

The Internal Audit Code of Practice from the Chartered Institute of Internal Auditors aims to restore trust in corporate governance.

The Chartered Institute of Internal Auditors has published the code to boost independent assurance and bolster corporate governance.

The need for well-resourced independent assurance, backed by a strong audit reform and corporate governance bill, is stronger than ever.

Code addresses need for ‘robust, competent and appropriately resourced internal audit’, according to the Institute of Internal Auditors.

In advance of COP28, IIA report says comprehensive due diligence will help business avoid sabotaging net zero target.

Although the government cancelled the requirement, resilience disclosures ‘cannot be wasted effort’, says senior auditco chair.

Here are some key questions for board directors to consider in advance of embarking on an internal investigation.

Resilience will be required to face a ‘poly-crisis’ of immediate and simultaneous risk issues, internal auditors believe.

Leveraging internal audit can help boards not only to identify and assess risks but to highlight opportunities in volatile times.