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Article title
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Abstract
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Keywords
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Relevance to practice
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1. Introduction: the challenge to transform
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2. Historical context and evolution of Internal Audit
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3. Evolving regulations and the role of Internal Audit
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4. Evolving stakeholder expectations and the role of IA
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5. What Internal Audit must become: strategic shifts
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5.1. Reframe the role of IA in ESG
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5.2. Engage early in ESG strategy and risk management
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5.3. Strengthen governance and controls review
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5.4. Collaborate with key stakeholders
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5.5. Address barriers to IA engagement
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6. Practical steps and actions
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6.1. Upskill and resource the function
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6.2. Define and communicate IA’s ESG mandate
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6.3. Leverage digital tools and analytics
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6.4. Integrate IA into ESG strategy development
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6.5. Embed collaboration with governance and teams
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6.6. Benchmarking and learning from peers
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6.7. Link IA’s ESG activities to organisational value
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7. Implementing the transformation
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7.1. Practical maturity model for Internal Audit’s ESG assurance
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7.2. From diagnosis to action
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Keeping the model relevant
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8. Conclusion: Internal Audit’s role in a sustainable future
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References
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