Statements of Position: Foundations for the Future
Archived Webinar | October 20, 2026
Trends from recent research show that expectations are growing for the internal audit function to provide second-line responsibilities. Additionally, chief audit executives are taking on responsibilities for managing teams with non-internal-audit responsibilities. The recently published Statements of Position describe how these expectations and responsibilities can be met while protecting the internal audit function's independence and internal auditors' objectivity. The webinar will explore how coordination and reliance among the lines enhances organizational value and how the chief audit executive's unique position and enterprise wide view makes the role prime for orchestrating an integrated approach to assurance and advice.
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