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Article
Board access to the internal auditor
Article first published online: 15 MAR 2007
DOI: 10.1002/bl.38620036804
Copyright © 2003 Wiley Periodicals, Inc., A Wiley Company
1542-7862/asset/cover.gif?v=1&s=24be4a53cf526e68441fcefc1eee2fe64f7096aa "Board Leadership")
Additional Information
How to Cite
Carver, J. (2003), Board access to the internal auditor. Board Leadership, 2003: 5–7. doi: 10.1002/bl.38620036804
Publication History
- Issue published online: 15 MAR 2007
- Article first published online: 15 MAR 2007
- Abstract
- Cited By
Abstract
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.