Tone at the Top

Making the Most of Internal Audit’s Unique Perspective

Internal audit’s deep, first-hand knowledge of the organization often extends well beyond simple compliance concerns to providing directors with a unique perspective on the effectiveness and efficiency of governance, risk management, and internal control processes. But what happens when internal audit’s insights are neglected, overridden, or ignored? The June issue of Tone at the Top, “Recognizing the Value of Independent Assurance,” examines several shocking, real-world examples of risk management failures and vulnerabilities, and poses several questions directors should be asking as organizations face growing complexities and associated risks.

With regulators, investors, and the general public demanding more oversight and more accountability, directors should seek out and embrace guidelines they can follow to ensure that the board, management, and internal audit are collaborating effectively. This issue outlines how boards can work proactively with their chief audit executive to avoid four common pitfalls, as well as how directors can help organizations get the most value from internal audit by adhering to The IIA’s Three Lines Model.

Download the latest issue, share it with your organization’s board, audit committee, and senior management, and review the relationship between the scope of internal audit activities and the value of internal auditing in the “Evolution of Internal Audit Activities” section.


Recognizing the Value of Independent Assurance

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Latest Tone at the Top Quick Poll Results

Latest Tone at the Top Quick Poll Results

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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

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