Internal audit’s role in organizational governance has become increasingly important in the wake of the recent global financial crisis and the continuing spate of governance failures in both financial and public sectors throughout the world.
Informed observers and commentators have asked initially, “Where were the external auditors?” then “Where was the audit committee?” and finally, “Where was internal audit in all this?”
Promoting and Supporting Effective Organizational Governance: Internal Audit’s Role draws on survey responses from internal auditors in 166 countries to take stock of the current role of internal audit in the governance process and learn how internal audit can better position itself to contribute to effective organizational governance.
Presentation Promoting and Supporting Effective Organizational Governance
Findings are based on the CBOK 2015 Global Internal Audit Practitioner Survey, the largest ongoing survey of internal auditors in the world.