In this e-learning course, you will learn the basics of ESG for internal auditors.

On the one hand, this topic is relatively new for many auditors, but at the same time it is also very comprehensive. Therefore, the focus of this e-learning is to provide an overview of ESG topics and at the same time to address the tasks and role of internal audit in this context.

By referring to various sources and relevant literature, you can deepen these basics according to operational requirements. The content is reinforced in learning assessments.

The content of this e-learning course on the introduction to ESG for auditors covers the following topics:

• Preliminary considerations for auditing sustainability
• Organizations' own motivation for ESG
• External requirements for ESG using the example of European initiatives
• Sustainability strategy
• Sustainability risk management
• Internal control system for ESG
• ESG compliance
• External requirements for ESG reporting using the example of the EU
• Further external requirements for ESG - management and auditing standards
• ESG governance according to the three-line model
• The role of auditing in ESG
• Audit Universe of Internal Audit and ESG
• Focus of internal audit activities on ESG
• Skill set of internal audit on ESG
• Executive summary
• Final test

This E.Learning takes 3 hours (50 min each) and costs EUR 150.00 gross. At the end, a test of 10 questions must be taken. After passing the final test (70%), you can download a course certificate that you can use as proof of your professional development. As none of the five ethics fields are covered, you will receive 3 normal CPE and no ethics CPE.