Corporate governance

Internal audit leaders play a critical role in promoting good corporate governance, which has now established itself as a boardroom priority. Exactly how it should be audited remains at the forefront of any internal audit leaders' mind. 

Here, we bring together our latest materials on how to assess whether your corporate governance stands in the way of the organisation’s ethos and goals.

2018 Corporate governance code
Read about the changes and their relevance to internal auditors.

Audit committee effectiveness
We look at what practical steps you can take as an audit leader to directly influence the effectiveness of your audit committee, the backstop of good governance.

Boardroom diversity
Read about how internal audit can provide assurance over boardroom diversity.

Corporate governance and culture
This piece focuses on the governance requirements related to corporate culture. It encourages audit leaders to think about the importance of culture assurance and the plethora of guidance that is available.

Disruptive business models
In this paper we explore what disruptive means and its implications for internal audit’s role to enhance and protect an organisation.

Non-executive recruitment: the role of internal audit
Read about the 2018 UK Corporate Governance Code from an internal audit perspective: Non-Executive Recruitment, Viability Statements, Audit Committee Effectiveness, Culture and the Workforce Voice.

The governance imperative
Internal audit’s role in preventing poor governance practices.

The workforce and the board
We focus on the requirement for board engagement with the workforce view of the organisation and encourage audit leaders to think about what new assurances or consulting activity may be needed.

Viability statements: the role of internal audit
This paper explores what a good statement looks like, the process behind it and the provision of assurance.

What does your audit committee know about risk?
Here, we explore this idea and things you can do to build a more powerful partnership with your board, audit and risk committees.