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The Board’s Role in an Evolving Internal Audit Plan

Tone at the Top The IIA Aug 15, 2020

​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.


The Institute of Internal Auditors

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