Internal Auditor’s April 2021 Issue 

F E A T U R ES

 26 | COVER  Is ESG the New Sarbanes-Oxley? – Internal audit needs to be ready to help organizations report on their environmental, social, and governance risks and initiatives. BY LOGAN WAMSLEY

 33 | A Standard Approach – Internal audit can help companies realize the benefits of adopting nonfinancial reporting standards, says the SASB’s Jeffrey Hales. BY NEIL HODGE

 38 | 5 Things You Need to Know About ESG – Internal auditors should consider several key questions when examining  their organization’s ESG activities. BY CHERINE FOK

 44 | An Eye Toward the Future – The IIA’s 2021–2022 North American Board chairperson, LAURA SOILEAU, says getting young people hooked on internal auditing is crucial to the sustainability of the profession.

 51 | Determining Internal Audit’s ROI – A departmental cost-benefit analysis can help internal audit measure and communicate its value. BY JACK PELIKAN

56 | Control During a Pandemic  – IThe Four Pillars of Remote Work for Audit Teams Internal audit leaders need an effective strategy to support the move to flexible and work-from-home arrangements. BY W. KEN HARMON

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