Audit Committee Resource Exchange | Audit Executive Center | The IIA

Audit Committee Resource Exchange

Because the audit committee is responsible to the board for oversight of management reporting on internal control, and because the internal auditors play a key role in assessing and reporting on risk management and internal controls, these two entities share a healthy interdependence.

The critical connection between audit committee effectiveness and internal auditing mandates that committee members maintain an in-depth understanding of internal audit best practices and how their internal audit activity is functioning.

The resources on this page provide a wealth of information for internal auditors, audit committees, and boards of directors.​ Listen to the new CAE Podcast about the challenges, opportunities, and emerging issues for internal auditors, including the rising expectations of their stakeholders.


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Featured Resources​

CAE Podcast

Engaging with the Audit Committee

Engaging with the Audit Committee

Time and again, audit professionals talk about how internal audit can provide more value to the audit committee and the enterprise as a whole. Rarely, however, do we ask another crucial question that lurks just behind that subject. How can the audit function ensure that it works well with the audit committee at all? Read the report.

Building an Effective Audit Committee Relationship

Building an Effective Audit Committee Relationship

Understanding emerging risks and communicating them effectively to the audit committee is one of several ways CAEs can help committee members do their job more effectively.  The CAE of FedEx offers advice for ways to expand your relationship with the audit committee and protect the risk environment. Read the Knowledge Brief.

The Art of Getting Heard

The Art of Getting Heard

Internal auditors need strategies for getting their voices heard by the people who need to hear them, and for prompting necessary actions that minimize organizational risks. Learn how to turn communication with the board and C-suite into action. Read the Knowledge Brief.

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