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Practice Guide: Interaction with the Board

The Institute of Internal Auditors

Practice Guide: Interaction with the Board

This Practice Guide is provided as a service to members of The IIA.

Learn more about the value of an IIA Membership.

Practice Guides provide detailed guidance for conducting internal audit activities. They include detailed processes and procedures, such as:

  • Tools and techniques
  • Programs
  • Step-by-step approaches
  • Examples of deliverables

Practice Guides are part of The IIA's International Professional Practices Framework (IPPF). As part of the Recommended category of guidance, compliance is not mandatory, but it is strongly recommended and the guidance is endorsed by The IIA through a formal review and approval process.

The purpose of this practice guide, Interaction with the Board, is to assist the chief audit executive (CAE) in meeting the requirements of the IPPF as it relates to interacting and communicating with the board.

Boards and internal auditors have interlocking goals. A strong working relationship between the two is essential for the internal audit activity to fulfill its responsibilities to not only the board, but also senior management, shareholders, and other stakeholders.

Item Number: 10.1104.dl