to-whom-should-internal-audit-leaders-report 
Internal Audit 360
APRIL 27, 2022
While there is very little debate that the head of internal audit, usually the chief audit executive (CAE), should report functionally to the board (usually the audit committee of the board), there are some strong opinions on where it should report for administrative purposes.
Harvard Corporate Governance
AUGUST 9, 2022
Posted by Michael Brodsky and Amy Edwards, Deloitte, on Tuesday, August 9, 2022 Editor's Note: Michael Brodsky is Managing Director and Amy Edwards is Audit & Assurance Senior Manager of the Fraud Risk Center, Deloitte & Touche LLP. This post is based on a Deloitte memorandum by Mr. Brodsky, Ms. Introduction.
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Internal Audit 360
MARCH 28, 2024
GUEST BLOG POST T his may be an odd question to ask, but as a leader of internal audit and risk management it was an important issue for me: Where should internal audit sit in any given organization? ” See also, “ To Whom Should Internal Audit Leaders Report?”
Audit Board
APRIL 13, 2022
Internal Audit should be reviewing relationships with these parties, which often involves assessing the risk associated with the third party’s technical capabilities, business competence, and ability to meet contractual obligations. Have You Met Your Third-Party Partner’s Internal Auditors?
Audit Board
DECEMBER 25, 2022
In 2022, AuditBoard hosted 40 audit, risk, and compliance webinars that attracted over 40,000 attendees. Another topic that many found helpful covered compliance with Environmental, Social, and Governance (ESG) reporting requirements. 2022 Compliance Webinar Trends. 2022 Compliance Webinar Trends.
Internal Audit 360
FEBRUARY 3, 2022
I t’s become common practice at many companies to conduct internal audits of the company’s culture. Culture audits can be completed as part of a stand-alone assessment of the entire organization’s culture or as part of other assurance projects to consider how culture affects a particular unit or function. Who is auditing that?
Internal Audit 360
FEBRUARY 3, 2022
[dropcap]I[/dropcap]t’s become common practice at many companies to conduct internal audits of the company’s culture. Culture audits can be completed as part of a stand-alone assessment of the entire organization’s culture or as part of other assurance projects to consider how culture affects a particular unit or function.
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