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Quest Training

Sustainability Assurance Readiness (ISSA 5000) Training Course

Prepares sustainability, finance and internal audit teams for ISSA 5000 limited or reasonable assurance, with evidence and controls over ESG and GHG data.

ESG · Sustainability & ESGAll Levels#3049ClassroomEnglish , Arabic
Duration
5 Days
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Free substitution at any time · 30+ days' notice: full refund minus 10%. Cancellation policy

Sectors:Health, Safety, Environment & SustainabilityCategories:Sustainability & ESG

Course Overview

This course prepares organizations for external assurance of their sustainability reports under ISSA 5000, the International Standard on Sustainability Assurance issued by the International Auditing and Assurance Standards Board (IAASB). Going beyond the readiness checks that close a reporting course, it covers the full assurance cycle from the preparer's and internal auditor's side: limited and reasonable assurance, scoping, evidence, and controls over ESG and greenhouse gas (GHG) data. Participants examine how an assurance practitioner plans and performs an engagement, determines materiality, identifies risks of material misstatement, and forms a conclusion. They learn to design internal controls over sustainability reporting, trace reported figures back to source data, document estimates and judgments, and build evidence files that withstand testing. Through practical exercises, participants prepare risk and control matrices, test sample datasets, assemble evidence packs, and develop an assurance readiness plan. The course prepares organizations to be assured; it does not qualify participants to issue assurance reports.

Learning Objectives

  • Explain the purpose, structure, and scope of ISSA 5000 and its relationship with other assurance standards.
  • Distinguish limited from reasonable assurance in terms of procedures, evidence, and form of conclusion.
  • Assess the preconditions for assurance, including suitable reporting criteria and management responsibilities.
  • Define the scope, boundaries, and level of assurance for selected sustainability disclosures.
  • Identify risks of material misstatement in ESG and GHG information, including misleading claims.
  • Design internal controls over sustainability reporting from source data to published disclosures.
  • Establish data lineage, calculation controls, and documentation for emissions and other ESG metrics.
  • Build evidence files that support quantitative, qualitative, and forward-looking disclosures.
  • Plan and manage the external assurance engagement across sustainability, finance, and operations.
  • Evaluate assurance findings and develop a remediation roadmap toward reasonable assurance.

Who Should Attend

This course is designed for sustainability and ESG reporting managers, finance and financial reporting teams, internal auditors, risk and internal control specialists, data owners for environmental and social metrics, and audit and advisory professionals who support clients through assurance readiness. It is particularly relevant to listed companies, banks, financial institutions, oil and gas companies, industrial enterprises, government-related organizations, and the regulators and exchanges that oversee sustainability disclosures. Organizations moving from unassured reporting to their first limited assurance engagement, or from limited toward reasonable assurance, benefit most.

Learning Outcomes

  • Interpret the requirements of ISSA 5000 that shape an assurance engagement from the preparer's side.
  • Distinguish the evidence and work effort expected under limited and reasonable assurance.
  • Confirm that reporting criteria, boundaries, and management responsibilities meet assurance preconditions.
  • Define a realistic assurance scope and phasing plan for sustainability disclosures.
  • Identify high-risk ESG and GHG data points and potential misstatements before testing.
  • Design and test internal controls over sustainability reporting and emissions calculations.
  • Trace reported figures to source data through documented data lineage.
  • Assemble evidence files that support quantitative, narrative, and forward-looking disclosures.
  • Coordinate internal teams and the external assurer throughout the engagement.
  • Prepare a remediation and readiness roadmap with owners, priorities, and review procedures.

Course Outline

Day 1

Sustainability Assurance Foundations and ISSA 5000

  • Purpose of sustainability assurance and its intended users.
  • Structure of ISSA 5000 and its links with ISAE 3000 (Revised) and ISAE 3410.
  • Limited and reasonable assurance: procedures, evidence, and conclusions.
  • Preconditions for assurance and suitability of the reporting criteria.
  • Roles of management, governance bodies, internal audit, and the practitioner.
  • Independence under the International Ethics Standards for Sustainability Assurance.
  • Assurance compared with ISO 14064-3 verification and internal review.
  • Practical application: Define the criteria, scope, and assurance level for a sample report.
Day 2

Assurance Scoping, Materiality, and Risk Assessment

  • Sustainability matters and the information subject to assurance.
  • Materiality for quantitative and narrative disclosures.
  • Risks of material misstatement, including fraud and greenwashing.
  • Reporting boundaries, group entities, and value chain information.
  • Forward-looking information, estimates, and measurement uncertainty.
  • Phasing the scope from selected metrics to the full report.
  • Engagement terms, timetable, and information request list.
  • Practical application: Prepare an assurance scoping and risk map for selected ESG disclosures.
Day 3

Internal Controls over ESG and GHG Data

  • Internal control over sustainability reporting alongside financial controls.
  • Data lineage from source systems to reported figures.
  • Reconciliations, reviews, approvals, and segregation of duties.
  • Scope 1, 2, and 3 emissions controls under the GHG Protocol.
  • Emission factors, unit conversions, and calculation model controls.
  • IT and spreadsheet controls, management's experts, and third-party data.
  • Testing control design and operating effectiveness.
  • Practical application: Build a risk and control matrix for a GHG emissions disclosure.
Day 4

Assurance Evidence, Documentation, and Readiness Testing

  • Sufficient appropriate evidence for sustainability disclosures.
  • Inquiry, analytical procedures, recalculation, inspection, and walkthroughs.
  • Evidence files and audit trails for each disclosure in scope.
  • Documenting methodologies, assumptions, judgments, and restatements.
  • Supporting narrative disclosures, targets, and transition plans.
  • Internal audit and combined assurance under the Global Internal Audit Standards.
  • Pre-assurance readiness review and mock sample testing.
  • Practical application: Test samples from an ESG dataset and assemble an evidence pack.
Day 5

Managing the External Assurance Engagement

  • Selecting a provider on competence, independence, and scope.
  • Coordinating sustainability, finance, and site teams during fieldwork.
  • Handling information requests, walkthroughs, and site visits.
  • Evaluating misstatements, control deficiencies, and management responses.
  • Written representations and management approval.
  • Unmodified and modified conclusions in the assurance report.
  • Remediation and progression from limited to reasonable assurance.
  • Final workshop: Prepare an assurance readiness plan covering scope, criteria, data owners, controls, evidence files, internal testing, and remediation priorities.

Upcoming Dates

Selected date

Madinah · 12 – 16 Apr 2027 · Classroom

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LondonScheduled
9 – 13 Nov 2026€5,600—
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MuscatScheduled
9 – 13 Nov 2026€5,300—
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MadinahScheduled
16 – 20 Nov 2026€4,200—
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MadridScheduled
16 – 20 Nov 2026€5,400—
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MakkahScheduled
23 – 27 Nov 2026€4,200—
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ManamaScheduled
30 Nov – 4 Dec 2026€4,700€4,230until 9 Nov
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OnlineScheduled
6 – 10 Dec 2026€1,700€1,530until 16 Nov
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MarbellaScheduled
7 – 11 Dec 2026€5,400€4,860until 16 Nov
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ParisScheduled
14 – 18 Dec 2026€5,700€5,130until 23 Nov
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AbujaScheduled
21 – 25 Dec 2026€5,100€4,590until 30 Nov
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SalalahScheduled
21 – 25 Dec 2026€5,300€4,770until 30 Nov
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AccraScheduled
28 Dec 2026 – 1 Jan 2027€5,100€4,590until 7 Dec
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AmmanScheduled
3 – 7 Jan 2027€3,100€2,790until 14 Dec
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AmsterdamScheduled
4 – 8 Jan 2027€5,400€4,860until 14 Dec
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BangkokScheduled
11 – 15 Jan 2027€6,100€5,490until 21 Dec
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BarcelonaScheduled
18 – 22 Jan 2027€5,400€4,860until 28 Dec
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BeirutScheduled
24 – 28 Jan 2027€4,000€3,600until 4 Jan
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BerlinScheduled
25 – 29 Jan 2027€5,800€5,220until 4 Jan
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CairoScheduled
31 Jan – 4 Feb 2027€3,300€2,970until 11 Jan
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Cape TownScheduled
8 – 12 Feb 2027€5,100€4,590until 18 Jan
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CasablancaScheduled
8 – 12 Feb 2027€4,300€3,870until 18 Jan
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DammamScheduled
14 – 18 Feb 2027€4,200€3,780until 25 Jan
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DohaScheduled
21 – 25 Feb 2027€4,400€3,960until 1 Feb
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DubaiScheduled
28 Feb – 4 Mar 2027€4,400€3,960until 8 Feb
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ErbilScheduled
28 Feb – 4 Mar 2027€3,100€2,790until 8 Feb
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HamburgScheduled
8 – 12 Mar 2027€5,800€5,220until 15 Feb
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IstanbulScheduled
8 – 12 Mar 2027€4,700€4,230until 15 Feb
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JeddahScheduled
14 – 18 Mar 2027€4,200€3,780until 22 Feb
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KigaliScheduled
22 – 26 Mar 2027€5,100€4,590until 1 Mar
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Kuala LumpurScheduled
29 Mar – 2 Apr 2027€4,400€3,960until 8 Mar
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MadinahScheduled
12 – 16 Apr 2027€4,200€3,780until 22 Mar
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