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Raising the game: the AC-internal audit relationship

Properly utilised, internal audit is the AC's most dependable and powerful ally.
Monday, July 6, 2015 - 05:50

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To build a trust-based partnership, the audit committee (AC) and the internal audit function cannot work in separate silos. In overseeing internal audit, the AC must demonstrate visible support.

CLEARLY, audit committees (ACs) are shouldering heavier responsibilities than ever before, all while juggling the disparate expectations of shareholders, regulators and other stakeholders.

In this context, ACs need to maximise the value they get from existing and limited resources. The

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