IIA Provides Feedback on OECD Principles of Corporate Governance

As part of The IIA’s commitment to being the global voice of the internal audit profession, we respond to select exposure drafts disseminated by regulatory and standard-setting bodies around the world. The IIA recently provided feedback on proposed revisions to the Organisation for Economic Co-Operation and Development’s (OECD) Principles of Corporate Governance.

The IIA supports the OECD’s efforts to update the Principles of Corporate Governance, which are intended to help governments and regulators evaluate and improve the legal, regulatory and institutional framework for corporate governance. According to a draft of the proposed revisions, the principles also “. . . provide guidance for stock exchanges, investors, corporations and others that have a role in the process of developing good corporate governance. The objective of the Principles is to contribute to economic efficiency, sustainable growth and financial stability.” The IIA’s response indicates areas of support, as well as some suggested points for further consideration, including elaborating on how strong, independent and objective internal auditing is central to good corporate governance.

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