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Six Audit Committee Imperatives: 
Enabling Internal Audit to Make a Difference
Written By: Jim DeLoach and Charlotta Löfstrand Hjelm, CIA, QIAL

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Audit Committee
The board of directors — whether it is the board in a unitary or single-tier structure or the supervisory board in a dual or two-tiered structure — is a key stakeholder of internal audit with needs that internal auditors are uniquely positioned to provide. Most often, the board’s primary interface with internal audit is through its audit committee.

This report offers insights as to the expectations audit committees have of internal audit. For audit committees, the insights provide a catalyst for taking stock of committee members’ interactions with and use of the internal audit function. For any progressive chief audit executive (CAE), these expectations offer opportunities to take the initiative to advance relationships with this vitally important stakeholder group by improving internal audit’s value proposition. Thus, the insights offer a pathway to continuous improvements that benefit all.


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