Tools for Communicating with the Board and Senior Management
In the Global Internal Audit Standards, Domain III: Governing the Internal Audit Function requires a discussion between the chief audit executive, the board, and senior management about not only the CAE’s responsibilities but also conditions of support from the board and senior management. The “Chief Audit Executive’s Guide to Domain III” and accompanying presentations provide CAEs with insights into carrying out the critical dialogue, explaining Domain III’s “essential conditions” to the board and senior management, and achieving the principles and requirements of the Global Internal Audit Standards.
The executive summary below is available for public download. In addition, members can download the “Chief Audit Executives' Guide to Domain III: Governing the Internal Audit Function” and four presentations that facilitate the discussion with the board and senior management about Domain III’s “essential conditions” and the principles and requirements of the Global Internal Audit Standards.
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Executive Summary Domain III: Governing the Internal Audit Function and the Three Lines Model