Aspects of Internal Audit of Organizations in China Based on the ESG Concept

In the context of globalization and increasing environmental responsibility, the relevance of the development of internal audit in China is due to the need to integrate ESG principles into corporate strategy. The purpose of this study is to identify the role of internal audit in the implementation of ESG initiatives and identify areas for its improvement in the context of these principles. The authors aim to analyze the current state and prospects for the development of internal audit, especially in terms of compliance and efficiency, as part of ESG risk management. The work has significant scientific and practical significance, since it offers an integrated approach to adapting internal audit to ESG requirements, which is new in this area. Key results include the development of guidelines for integrating ESG principles into the activities of internal auditors, as well as proposals for improving risk management, control and corporate governance processes. The study's findings highlight the importance of auditors having broad access to information, including non-financial information, to improve the quality of assessment and the efficiency of business processes.

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