Tone at the Top

 ​The Board’s Role in an Evolving Internal Audit Plan

Historically, we have been conditioned to accept that change is constant. One might even ask if today’s iteration should question whether “crisis is constant.” From the global COVID-19 pandemic to a steady stream of corporate scandals and data breaches, risk management must remain in high alert, ready to be proactive, not reactive. However, through crisis comes better controls, increased communication, and heightened consciousness. Now more than ever, boards need to know their role in the organization, and when necessary, roll with the changes to align with executive management and internal audit.

Download the latest issue, share it with your organization’s board, audit committee, and senior management, and gain a clear understanding of the board’s role in an evolving internal audit plan, along with the June Quick Poll results.

 ​The Board’s Role in an Evolving Internal Audit Plan


Tone at the Top Quick Poll Question

Has your board requested more frequent audit plan updates since the onset of the COVID-19 pandemic?

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Latest Tone at the Top Quick Poll Results

Latest Tone at the Top Quick Poll Results

Percentages may not add up to 100%, as they are rounded to the nearest percent.

Each issue of Tone at the Top features a one-question Quick Poll. View our Quick Poll Archive to get the results of past Quick Polls on topics such as talent management, crisis planning, and the Three Lines of Defense.

Content Advisory Council

Tone at the Top’s Content Advisory Council comprises esteemed professionals with decades of senior-management and corporate-​board experience. The Council advises The IIA and its editorial staff on risk and governance content most relevant to boards, audit committees, and C-suite executives.

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