Description
The Audit Trail eLearning course is tailored to help auditors become well-versed with the Corporate Sustainability Reporting Directive (CSRD). This comprehensive program not only familiarizes auditors with the nuances and requirements of the CSRD but also provides actionable guidance on effectively auditing incoming CSRD reports. Through this course, auditors will gain essential insights and practical tools to ensure accurate, transparent, and compliant sustainability reporting.
Objectives
Course Objectives for Auditors: Understanding the Audit Trail of a Sustainability Report
By the end of this course, auditors will be able to:
Identify Key Elements: Recognize and comprehend the primary components of sustainability reports.
Evaluate Data Integrity: Assess the accuracy and reliability of the data and information collection process presented in sustainability reports.
Understand Reporting Standards: Gain familiarity with European sustainability reporting standards and frameworks.
Understand Data Source Complexity: Efficiently trace the data collection process back to its source to ensure transparency and accountability.
Conduct Risk Assessments: Identify and evaluate potential risks associated with the process of sustainability reporting and disclosures.
Provide Recommendations: Offer insightful recommendations for improving sustainability reporting practices.
Ensure Compliance: Ensure that sustainability reports comply with relevant regulatory and voluntary standards.
Communicate Findings: Effectively communicate audit findings and observations to stakeholders.
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