Background
Following the CIIA guidance 'Effective Internal Audit in the Financial Services Sector', Internal Audit functions are explicitly expected to voice their views on the effectiveness of governance practices. This paper will help to establish whether the current approach to auditing governance arrangements within your organisation is fit for purpose.
We consider what should typically be within scope of a governance audit, how to really get under the skin and which testing approaches to use, as well as providing insight into current focus areas in governance.
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Auditing governance (PDF)
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
