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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.

Training Topic: Sustainability Audit

© 2025 by Rotimi Adeyemi

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