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Getting the most out of internal audit

How can the audit committee help maximize the value of internal audit?

The audit committee is a key player in ensuring the internal audit function is high-performing, effective, and viewed as an important part of the organization. 

As audit committees face a wider range of business risks and stakeholder expectations, the internal audit function can be tremendously helpful in keeping them informed on company happenings.  Think of them as an objective insider—one that can serve as your eyes and ears on matters such as company culture, assessing ESG disclosures, reviewing non-financial metrics and reporting on employee health and safety programs.

The internal audit team regularly provides updated reports to the audit committee. Are you getting the internal audit reporting you need? Is it in the optimal format? In the appendix of this paper are helpful examples of internal audit reporting dashboards.

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Maria Castañón Moats

Maria Castañón Moats

Governance Insights Center Leader, PwC US

Stephen G. Parker

Stephen G. Parker

Partner, Governance Insights Center, PwC US

Paul DeNicola

Paul DeNicola

Principal, Governance Insights Center, PwC US

Barbara Berlin

Barbara Berlin

Managing Director, Governance Insights Center, PwC US

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