Training Topic: Sustainability Audit
Participants: Office of the Auditor-General of the Federation
The session focused on strengthening the capacity to audit sustainability-related programmes and disclosures in a way that is credible, evidence-based, and aligned with emerging expectations around ESG accountability.
Key areas I covered included:
What sustainability auditing meant in practice, and how it differed from traditional audits
Audit planning for sustainability engagements: scope, criteria, risk, and materiality
Evidence gathering, documentation standards, and assurance approaches
Assessing governance, controls, and performance metrics behind sustainability claims
Reporting audit findings clearly, including recommendations that drove improvement
The training helped participants build a stronger foundation for evaluating sustainability performance and claims, improving audit readiness and strengthening public accountability around sustainability initiatives.
