Tone at the Top: 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. While internal audit’s role traditionally has been after the fact, it must 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.
Tone at the Top is a complimentary, online publication that provides boards, audit committees, and executive management with concise information and guidance on governance-related topics, such as ethics, risk management, and corporate culture.