Richard Chambersin mielestä sisäisen tarkastuksen ei tulisi raportoida talousjohtajalle (CFO):
”For years, The IIA has conducted research on internal audit reporting relationships. The good news is our surveys have found a consistently high percentage of chief audit executives (CAEs) who say they report functionally to the audit committee. In fact, more than 80% of North American CAEs surveyed for The IIA’s upcoming 2021 North American Pulse of Internal Auditreport say they report functionally to the ’audit committee, board, or equivalent.’ We see a similar trend globally.
But if an internal audit department suffers from even the appearance of an independence or objectivity impairment, it is not from the functional reporting relationship. Instead, the problem emanates from where it reports administratively. And the most controversial reporting relationship remains to the CFO.”