|On June 14, 2012 the Professional Practices Committee of IIA Netherlands released its latest report on the role internal auditors may play related to the assessment of governance. |
Governance is a hot topic. It is the basis of how an organisation is structured, how it operates and how it is managed. So it is essential for internal auditors to understand it, analyse it and assess it. And many of us have to provide an opinion on it. But strangely enough, not many detailed publications are yet available to assist the internal auditor in his or her assessment. This document aims at filling in some of these gaps: it provides a clear overview of all related definitions of the term, it brings a clear framework that could act as a starting point for the analysis, and it formulates a lot of questions that need to be asked when assessing governance.
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