Rismawati Rismawati, Ni Wayan Rustiarini, St. Salmah Sharon, Indra Pahala
As sustainability becomes integral to corporate governance, the internal audit function has emerged as a strategic lever for advancing Environmental, Social, and Governance (ESG) integrity. This chapter explores the evolving role of internal auditors in fostering green governance through sustainability-oriented audit frameworks. It analyzes the transition from traditional compliance models toward proactive, value-driven ESG assurance, emphasizing the integration of global standards, digital tools, and material ESG indicators. Drawing on best practices and real-world case studies, the chapter demonstrates how auditors bridge governance gaps, combat greenwashing, and contribute to ethical organizational transformation. Furthermore, it outlines future directions for building audit competencies in sustainability and climate risk, underscoring the urgency of aligning internal audit with long-term stakeholder value and adaptive resilience. By reframing the internal auditor's mandate, the chapter presents audit as a force for regenerative corporate stewardship. © 2026, IGI Global Scientific Publishing. All rights reserved.
Universitas Muhammadiyah Palopo, Indonesia; Universitas Mahasaraswati Denpasar, Indonesia; Sekolah Tinggi Ilmu Ekonomi Ciputra Makassar, Indonesia; State University of Jakarta, Indonesia
Research at a Glance
Register to unlock
Topics & SDG Alignment
Register to unlock
Collaboration
Register to unlock
Author Profile (Selected)
Register to unlock
References Overview
Register to unlock
Journal & Source
Register to unlock
Metadata & Integrity
Register to unlock