The black hole of assurance: filling the board's assurance vacuum will require a change in internal auditing's functional and administrative reporting.
Internal Auditor › Vol. 66 Nbr. 2, April 2009
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Summary
GOVERNANCE PERSPECTIVES
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The black hole of assurance: filling the board's assurance vacuum will require a change in internal auditing's functional and administrative reporting.
THROUGHOUT ITS HISTORY INTERNAL auditing has ceded space to occupational groups providing specialist or sector-specific assurance, while reinventing itself to hold its core ground in changing times. The profession has morphed at times when the "push" by internal audit leadership has aligned with the "pull" of demand. Current conditions may present yet another such juncture for audit professionals.
The economic crisis provides evidence that boards of directors operate in a partial ass...See the full content of this document
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