The Broken Triangle?Improving the relationship between internal audit, management, and the audit committee |
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The disconnect between internal audit, executive management, and the audit committee is nothing new. The broken triangle has existed for decades at many organizations with varying degrees of severity. However, the dysfunction that was deemed tolerable in earlier decades is unacceptable today. Regulators, analysts, stakeholders, and even litigators have a keen interest in how well this corporate trio works together to protect and propel the organization.
Deloitte’s white paper “The Broken Triangle? Improving the relationship between internal audit, management, and the audit committee” examines the underlying factors that lead to a disconnect between the members of this corporate triangle, and provides practical advice for repairing the relationships so these essential parties can work together more effectively to protect and propel the organization.
Two copies are provided here to accommodate your viewing preferences: a standard version for printing out and a screen version for reading on your computer.
As used in this document, “Deloitte” means Deloitte & Touche LLP, a subsidiary of Deloitte LLP. Please see www.deloitte.com/us/about for a detailed description of the legal structure of Deloitte LLP and its subsidiaries. Certain services may not be available to attest clients under the rules and regulations of public accounting.
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