Tone at the Top

Internal Audit’s Role in Assuring Accurate Board Information

Tone at the Top October 2017For boards of directors to ensure their organizations achieve objectives, they must have good, reliable information on which to base critical decisions involving strategy, finances, and risks, among other things. While internal audit’s role traditionally has been after the fact, it must contribute at the front end of the board process as well, by assessing the risk of the board failing to understand business issues or making inadequate decisions based on the quality of the information available.

Download the new issue and share it with your audit committee.

Internal Audit’s Role in Assuring Accurate Board Information​


Tone at the Top Quick Poll Question

How involved is internal audit in assuring accurate and complete information flows to the board?​​

Take the ​survey

Latest Tone at the Top Quick Poll Results

Tone at the Top Quick Poll Results August 2017

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.

Content Adviso​ry Council

Get Your Complimentary Subscription

Subscribe to Tone at the Top, a bimonthly quick-read newsletter that provides executive management, boards of directors, and audit committees with concise information on establishing the appropriate tone at the top concerning governance-related topics such as ethics, risk management, and corporate culture.

If you do not already have an IIA website or database profile, you will need to create one in order to receive a complimentary Tone at the Top subscription.​

SUBSCRIBE FOR FREE​​​​​​