To support their call to action the two bodies have issued a new guide, Harnessing internal audit against climate risk: a guide for audit committees and directors. The guide is aimed at encouraging company directors, in particular audit committees, to make better use of their internal audit functions in identifying, managing and mitigating the risks and opportunities associated with climate change.

With a broad remit and unrestricted scope to examine all parts of an organisation, as well as a direct line to the audit committee, internal auditors are in a strong position to help drive meaningful action on climate change and its associated risks.