Internal Assurances

Internal assurances are integrated within an organization’s operations by the employees to provide a reader with some level of confidence that the information in the report fairly represents performance.

There are many types of internal assurances, but this section of the module discusses two main categories: internal controls and internal audits. Two types of internal controls important to sustainability reporting are process and responsibility controls. An internal audit consists of a rigorous process of determining if internal controls are working and if the information in the report is accurate.