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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.