This article highlights the growing importance of Environmental, Social, and Governance (ESG) auditing in ensuring corporate transparency and sustainable business operations. ESG auditing, driven by increasing regulatory requirements and stakeholder expectations, focuses on non-financial factors like environmental impact, social responsibility, and governance practices. Internal auditors play a crucial role in verifying the accuracy of ESG reports and promoting green practices. However, the lack of uniform reporting standards and challenges in evaluating non-financial performance pose significant difficulties. Despite these challenges, ESG auditing remains vital in guiding organizations toward sustainable growth.