Board access to the internal auditor | Zendy

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Board access to the internal auditor

Author(s) -

Carver John

Publication year - 2003

Publication title -

board leadership

Language(s) - English

Resource type - Journals

eISSN - 1542-7862

pISSN - 1061-4249

DOI - 10.1002/bl.38620036804

Subject(s) - position (finance) , officer , ambiguity , corporate governance , accounting , audit , business , function (biology) , asset (computer security) , management , political science , law , economics , finance , computer security , computer science , evolutionary biology , biology , programming language

More and more organizations are beginning to create a position for an ethics officer or internal auditor. Such a position can be a great asset to an organization, but it is fraught with ambiguity. To whom does this auditor report? Is it a staff position under CEO authority? Or is it a staff position intended to report to the board? If the latter, how can the integrity of the CEO's position be maintained? In this brief article, John Carver clarifies how such a position can function effectively in a Policy Governance board.

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