Overview:

Teaching methods:
• Presentations
• Break-out sessions
• Polling questions
• Case studies
This course “Audit Roles in ESG” provides a comprehensive understanding of ESG (Environmental, Social, and Governance) and its impact on risk management, internal controls, and audit processes. Participants will explore ESG-related risks, assurance over ESG reporting, and the role of internal audit in providing both assurance and advisory services. The course covers global ESG frameworks, regulatory expectations, and best practices for embedding ESG into risk-based audit planning.
By the end of the course, participants will gain practical insights into auditing ESG disclosures, identifying greenwashing risks, and integrating ESG considerations
into internal audit methodologies. This training equips auditors and risk professionals with the necessary tools to assess ESG compliance, enhance reporting reliability, and support organizations in achieving sustainable business practices.

Course Content:
Module 1: Introduction to ESG and Its Relevance for Auditors
o Overview of Environmental, Social, and Governance (ESG) factors
o The evolving role of auditors in ESG reporting and compliance
o Key ESG frameworks: GRI, SASB, and TCFD
o Case study: ESG in practice—real-world examples of ESG audits
Module 2: Embedding ESG in Governance, Risk, and Compliance (GRC)
o How ESG fits into Governance, Risk, and Compliance (GRC) frameworks
o Integrating ESG metrics into risk management processes
o ESG-related risks: identification, management, and reporting
o Practical exercise: Embedding ESG in a company’s GRC strategy
Module 3: Audit Roles in ESG
o The auditor’s role in verifying ESG disclosures
o Ensuring accuracy and completeness of sustainability reports
o Aligning audit practices with sustainability frameworks (GRI, SASB, TCFD)
o Best practices for auditing ESG and avoiding common pitfalls
Module 4: ESG Reporting, Compliance, and Assurance
o ESG reporting standards and regulations across different jurisdictions
o Providing assurance on ESG data and disclosures
o Monitoring and verifying compliance with ESG goals
o Case study: ESG assurance and audit insights from leading companies

Learning Objectives:
By the end of this section, participants will be able to:
o Understand the role of auditors in assessing and verifying ESG disclosures.
o Integrate ESG considerations into Governance, Risk, and Compliance (GRC) frameworks.
o Apply key ESG standards (GRI, SASB, TCFD) in audit practices.
o Provide assurance on ESG reporting and ensure compliance with sustainability
goals.

About the speaker:

Isabella Arndorfer (CIA, CCSA, CFSA, mediator) is an experienced Internal Audit and Governance specialist with more than 20 years of experience in the financial sector. She was working as Internal Audit Manager in the Internal Audit Department of the Bank for International Settlements (CH) and at the International Monetary Fund (US) from 2003 to 2023. She has led and conducted audits in the Banking Department, General Secretariat and Monetary and Economic Department, specialising in internal controls and corporate governance issues of financial institutions.
She has been a lecturer on internal audit and governance issues at central bank seminars in Asia and Europe as well as at the University of St Gallen (Switzerland). She holds a degree in Business Administration of the University of Economics in Vienna (Austria) and a Masters Degree of International Management from ESADE, Barcelona, Spain. She is a Certified Internal Auditor (CIA), a Certified Financial Services Auditor (CFSA) and holds a CCSA (Certificate of Control Self Assessment) from the Institute of Internal Audit (IIA), Florida, USA. In 2023, she founded the training platform www.cpetrainer.com and has been providing freelance consultancy services in audit, risk management, compliance, and governance through her company, www.iaadvisory.com.

Language: English

Date: The training will be held on two half-days, September 2 and 4, 2025.
Location: remote meeting via Teams (link will be provided prior to the event)
CPE:  7 CPE awarded
Tickets: 120 EUR for IIA Lithuania members and 160 EUR for non-members. 

Please contact us (administravimas@vaa.lt) if you have any questions.