Beyond Compliance: The Role of Internal Audit in Impact Reporting
More than 180 participants joined IIA Singapore webinar, Beyond Compliance: The Role of Internal Audit in Impact Reporting, on 10 September 2026, featuring Uantchern Loh, Non-Executive Chairman (Asia Pacific), Black Sun Global, and Sarah Ann Loh, Founder and Principal, The Narrative Current. The session explored why impact reporting is about more than producing a report. As organisations face growing expectations to demonstrate the outcomes and impact of their activities, greater attention is needed on how impact is defined, measured and substantiated.
The webinar explored some of the challenges organisations face in determining what to measure, establishing appropriate measures and substantiating the resulting information. This underlines the importance of having clear methodologies, defined responsibilities and appropriate processes around the collection, assessment, and validation of impact information. The discussion also covered where internal audit can add value. Beyond checking compliance, internal audit can assess the governance structures, processes and controls supporting impact reporting, including whether responsibilities are clear, information is appropriately validated, and sufficient checks and balances are in place.
One of the key takeaways was that credible impact reporting is ultimately about more than the report itself. It depends on the quality of the systems, processes and governance supporting the information behind it. For internal audit, this creates an opportunity to contribute beyond compliance. By examining how impact is defined, measured and substantiated, internal audit can help strengthen the checks and balances that underpin credible reporting and, in turn, stakeholder confidence.
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