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The Institute of Internal Auditors North AmericaBreadcrumb SeparatorNewsBreadcrumb SeparatorNew Position Paper Released: Internal Audit’s Role on Governing Bodies/Executive Committee Participation

​New Position Paper Released: Internal Audit’s Role on Governing Bodies/Executive Committee Participation

The IIA has released a new position paper, “Internal Auditing’s Role in Governing Body/Executive Committees,” which outlines when and how internal audit’s participation on governing body and executive committees can add value. It includes five questions that executive management should ask before inviting internal audit to join a committee, as well as a list of potential committees where internal audit can add value.

In addition to discussing when and where it could be appropriate for internal audit to participate on a governing body/executive committee, the paper lists various ways in which that participation can be realized. Regardless of what role internal audit plays on a committee, the paper stresses that it is critical that precautions are taken to ensure the function’s objectivity and provides best practices for doing so.

Download your copy of the position paper for free.