Using a dataset of 107 internal auditors, we investigate internal audit functions' (IAF) role in environmental, social, and governance (ESG) matters. We give evidence for organizations' and IAFs' ESG maturity driving ESG reporting, while IAFs' involvement in ESG drives assurance of ESG reports....

Internal audit has generated little interest among French researchers. The debate on Corporate Governance and the laws which have been voted with the aim of restoring the investors' confidence has had an impact on the mission and the practices of audits. This article presents the theoretical...