5 kysymystä, joita tarkastusvaliokunnan tulisi kysyä sisäiseltä tarkastukselta – mutta joita tarkastusvaliokunta ei kysy
April 18, 2022, Richard Chambers
No relationship for a chief audit executive (CAE) has been transformed more over the past 20 years than that with the audit committee. According to The IIA’s 2022 North American Pulse of Internal Audit, 90 percent of internal audit departments in North America report functionally to the audit committee. And in publicly traded companies, that number is 95 percent. In many companies, the audit committee holds an executive session with the CAE at every meeting. A lot of questions are asked of internal audit in these meetings, but there are also many unasked questions that should be.
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