When (and Why) the CAE Reporting Structure Breaks Down
Internal Audit 360
FEBRUARY 1, 2024
GUEST BLOG POST A t well-governed public companies, the decision to remove a chief audit executive (CAE) is ideally made by the audit committee of the board of directors, especially if the removal is “for cause” or performance. In practice, CAEs are often removed unilaterally by management without audit committee involvement.
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