Tone at the Top

An Oversight in Our Oversight​

Tone at the Top June 2018Audit committee chairs and CAEs must have a clear understanding of expectations for internal audit. The foundation of the working relationship between internal audit and the audit committee is direct communication, and it is important to decide up front the ground rules for periodic reporting — how much, how often, in what form, etc. But when it comes to improving internal audit performance, the things that audit committee chairs hesitate to say are often the things that audit executives most need to hear. Download the latest issue, share it with your audit committee and your organization’s senior management, and start the conversation.

Download the latest issue and share it with your audit committee and your organization’s senior management and start the conversation.

An Oversight in Our Oversight


Tone at the Top Quick Poll Question

How often does your audit committee meet in executive session with the chief audit executive (without the presence of management)?​

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Latest Tone at the Top Quick Poll Results

Tone at the Top Quick Poll Results August 2018

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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