Tone at the Top: Internal Audit’s Role in Assuring Accurate Board Information
For boards of directors to ensure their organizations achieve objectives, they must have good, reliable information on which to base critical decisions involving strategy, finances, and risks, among other things.
The October issue of Tone at the Top explores internal audit’s role in assuring complete and accurate information flows to the board. While internal audit’s role traditionally has been after the fact, it may be missing an opportunity to contribute at the front end of the board process as well, by assessing the risk of the board failing to understand business issues or making inadequate decisions based on the quality of the information available.
Download the new issue and share it with your audit committee.