Among the many responsibilities of an audit committee, overseeing the function of internal audit can be among the more challenging and complex. NYSE listed companies must include, and many companies generally do include, oversight of the internal audit function as one of the responsibilities of the audit committee.
The Internal Audit Function
Among the many responsibilities of an audit committee, overseeing the function of internal audit can be among the more challenging and complex. As a result, it is common for an internal audit function to be required and the scope of that function subject to the oversight of the audit committee. From a governance perspective, what is the mission of internal audit?
By
William L. Floyd
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