Internal Audit and ESG Sustainability Reporting

Serhat Khan
Serhat Khan McDermott
Dwight Ternes
Dwight Ternes McDermott

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Serhat Khan is the Vice President of Internal Audit at McDermott and is responsible for overseeing McDermott’s Internal Audit and Internal Controls efforts globally. Serhat brings a significant record of success within the energy and EPC industry, including 20 years of professional expertise in delivering Internal Audit services, SOX compliance and conducting risk assessments—at both public and private companies. In his previous roles, Serhat served as the Chief Audit Executive at National Petroleum Construction Company and prior to that held senior accounting and audit roles at Kohler Company. Serhat holds a Bachelor of Business Administration in Finance and Information Systems from the University of Wisconsin as well as a Master of Business Administration from Wisconsin’s Marquette University. He is licensed as a Certified Public Accountant, Certified Management Accountant and Certified Information Systems Auditor. In addition to his professional duties. Serhat routinely serves as a speaker and panelist for a number of national and international professional organizations and conferences.

Dwight Ternes is the Sr. Manager of Internal Controls at McDermott and is responsible for administrating McDermott’s Internal Controls framework, including quarterly certification and year-end testing efforts. Dwight has 25 years of professional experience in energy commodities, EPC, Big 4, in addition to internal audit and controls. Dwight has experience in various internal controls and audit roles at Huntsman, ABM Industries, and Dynegy Inc, as well as a Sr. Consultant in Deloitte’s Global Energy Markets practice. Dwight has a Bachelor of Business Administration in Finance from Westminster College in Fulton, MO.


Sustainability reporting continues to be a fast-evolving area. There has been an uptick in increased regulation over climate-related financial impact and reporting metrics, greenhouse gas emissions and other disclosure requirements that companies report on. Given that at present there aren’t standardized requirements imposed by the SEC, how can internal audit support their companies in their readiness journey and be better prepared to be in compliance with new guidelines?

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