Abstract
Internal audit is a primary face of reporting. It ensures error-free books of accounts, the safety of assets, averting fraud and is an effort to minimise the overall audit risk. The occurrence of Enron, Satyam and DHFL debacles has necessitated the effectiveness of internal audit which is a sub-set of internal control measures. Until now, environmental and social reporting are not much significant reports in view of Companies Act, 2013. But, ESG (Environmental, Social and Governance) reporting is going to become an increasingly important analysis for investment process in future. This article focuses upon the analysis of an inclusive approach of ESG reporting in internal audit.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
