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Interacting with Audit Committees: The Way Forward for Internal Audit
Written By: Larry Rittenberg, Ph.D., CIA, CPA

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Interacting with Audit Committees: The Way Forward for Internal AuditHow well are internal audit departments meeting the needs of the audit committee, and is the internal audit department receiving the proper support and oversight of the internal audit function? The overall answer to these two questions is that both groups are doing better, but there are many opportunities for improvement.


Key insights from this report include:

  • While improving, there are still too many organizations without effective audit committees.
  • The frequency of audit committee meetings varies dramatically — some related to the nature of governance in a country, while others vary with the maturity of the governance function.
  • The opportunity for internal audit to meet with the board or audit committee in executive sessions without management present is quite low in some regions and needs to be improved.

Findings are based on the CBOK 2015 Global Internal Audit Practitioner Survey, the largest ongoing survey of internal auditors in the world.


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This research report is made possible through a sponsorship from:

 The St. Louis Chapter

 The Ozarks Chapter

 The Topeka Chapter