Analysis of three interconnected ‘pathways’ for internal audit functions to systematically approach Culture and Conduct assurance
Culture and conduct risk should be integrated into an organisation’s risk management framework. The key for Internal Audit as the third line of defence is that it is able to provide independent and objective assurance to the Board on the effectiveness of the risk management activities performed by the first and second lines of defence, and as such support the Audit Committee and Board in their oversight role. In this publication, we set out three interconnected ‘pathways’ of how we believe IA functions can systematically approach Culture and Conduct assurance.
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