Interaction with the Board

The purpose of this practice guide is to assist the Chief Audit Executive (CAE) in meeting the requirements of the International Professional Practices Framework (IPPF) as it relates to interacting and communicating with the board.

Boards and internal auditors have interlocking goals. A strong working relationship between the two is essential for the internal audit activity to fulfill its responsibilities to not only the board, but also senior management, shareholders, and other stakeholders. This practice guide covers several activities, primarily accomplished through the CAE, that are key to an effective relationship between the board and the internal audit activity.