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Governments and investors are heightening their calls for mandatory reporting on climate risk, and many companies are turning to their internal audit functions to evaluate such risk as well as environmental, social and governance issues. "Certainly when it comes to providing assurance around the effectiveness of risk control and governance, there is no substitute for an internal audit function that resides within an organization," said Richard Chambers, senior internal audit advisor at AuditBoard and former president and CEO of The IIA.
Read the full article: S&P Global