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2007
By John Fraser, CA, CIA, CISA and Hugh Lindsay, FCA, CIP Stewardship responsibilities of the board of directors include the identification of the organization's principal risks and the implementation of systems to manage them, as well as maintaining the integrity of its internal control and management information systems. Since the internal audit function plays a key role in assessing and reporting on both these areas, directors are expected to satisfy themselves that the internal audit function of the organization is effective. 20 Questions Directors Should Ask about Internal Audit will help directors understand the contribution of the Internal Audit function and will provide guidance to audit committee members on what to ask their chief audit executive. With each question, a brief discussion provides background on the reason for asking it and, where appropriate, some recommended practices. Purchase a hard copy Download a soft copy |
