Welcome to Tone at the Top

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Mission
To provide executive management, boards of directors, and audit committees with concise, leading-edge information on such issues as risk, internal control, governance, ethics, and the changing role of internal auditing; and guidance relative to their roles in, and responsibilities for the internal audit process.

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Readers' Voice
Readers often contact the Tone at the Top editor requesting additional copies of the newsletter to pass on to executive management and audit committee members. On occasion, a reader will provide additional insights about internal auditing's role in governance and risk management. We've set aside this space to share such commentary.