CBOK Report: Interacting with Audit Committees

How well are internal audit departments meeting the needs of the audit committee, and is the internal audit department receiving the proper support and oversight of the internal audit function? The overall answer to these two questions is that both groups are doing better, but there are many opportunities for improvement.

Key insights from this report include:

  • While improving, there are still too many organizations without effective audit committees.
  • The frequency of audit committee meetings varies dramatically — some related to the nature of governance in a country, while others vary with the maturity of the governance function.
  • The opportunity for internal audit to meet with the board or audit committee in executive sessions without management present is quite low in some regions and needs to be improved.

Download Interacting with Audit Committees: The Way Forward for Internal Audit

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