Audit committee and board member resources for effective internal audit oversight
The Global Audit Committee Center is dedicated to providing thought leadership, strategic insights, and resources to help boards and audit committees strengthen internal audit oversight and drive governance excellence.
By fostering alignment between audit committees and internal audit, boards can enhance structure, support, and impact — driving governance quality and long-term value.

Strengthen Governance. Elevate Oversight.
Stay ahead with the Global Audit Committee Center
Strengthen board effectiveness, connect internal auditors with audit committee members, and enhance governance with The IIA’s curated insights.
SOX Stakeholder Comments
Share your board perspective on how internal audit can strengthen the Sarbanes-Oxley Act.
Governing the Internal Audit Function
The success of an internal audit function requires the support of both the board and senior management. Everyone has a role to play — find out yours!
The Public Company Series: Board Structure & Composition
Read Chapter 13, The Value of the Internal Audit Function and the Risk of Not Engaging, to champion your internal audit function.
Audit Committees & Internal Audit: Navigating the Age of AI
Audit committees should rethink internal audit’s role amid technology disruption.
Audit Committee Effectiveness: A Critical Bridge Between the Board and Internal Audit
Learn how to leverage internal audit as a strategic partner while supporting its independence and staying ahead of evolving practices and regulations. This on-demand course highlights ways to strengthen the relationship between the audit committee and internal audit leadership, align audit goals with organizational strategy, and reinforce internal audit’s independence.
Audit committee member resources
Browse board-ready insights, events and tools designed to support audit committee members.
Want to know more about internal auditing?
Find out more about the purpose of internal auditing and what internal auditors do.
Considering IIA membership?
Learn about IIA programs and partners.
We are continually searching for innovative products and services to enhance our members' ability to meet their rising stakeholder demands.
