Modern Internal Audit of Selected Company

This bachelor thesis examines the modern internal audit practices of a selected company, focusing on Environmental, Social and Governance (ESG) audits. The study aims to conduct a risk-based audit to analyze business processes, identify risks, and provide recommendations. The theoretical section delves into the audit process, types of audits, modern internal audit practices, and specific ESG reporting frameworks. The practical section applies these principles to DHL, a multinational logistics company, evaluating its ESG strategies and performance indicators. Key findings indicate significant progress in ESG integration but highlight areas for improvement. Recommendations include enhancing transparency, increasing investments in sustainable technologies, and expending employee well-being programs. This thesis underscores the critical role of internal audits in fostering sustainable and responsible business practices, offering a framework for other companies to enhance their sustainability performance.