Recognizing the Value of Independent Assurance
Tone at the Top | June 01, 2021

Internal audit's deep, first-hand knowledge of the organization often extends well beyond simple compliance concerns to providing directors with a unique perspective on the effectiveness and efficiency of governance, risk management, and internal control processes. But what happens when internal audit's insights are neglected, overridden, or ignored? The June issue of Tone at the Top, "Recognizing the Value of Independent Assurance," examines several shocking, real-world examples of risk management failures and vulnerabilities, and poses several questions directors should be asking as organizations face growing complexities and associated risks.