25-09-2014
25-09-2014

Combining Internal Audit and Second Line of Defense Functions?

There are many different views across companies and industries on the benefits, feasibility and acceptability of combining risk, compliance and assurance functions. Management Boards, Supervisory Boards (in particular the Audit Committee) and other governing bodies want to know if such combinations are possible, and under which circumstances, based on which basic conditions and facilitated by which safeguards. The key question is if the Internal Audit Function can work independently and objectively if support is provided on areas relating to risk management, compliance and internal controls.

In order to answer these questions and provide clear direction to the stakeholders involved, a task force of IIA Netherlands conducted research and held roundtable sessions. This white paper provides an overview of existing global standards and good practices and considers the different stakeholder perspectives.

Read the report


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