INSIDE OUT

摘要

The financial crisis and more recent issues in the financial services sector have led to a number of wide ranging investigations into what went wrong and how best to fix it. Having debated the role of the regulator, the board, shareholders and the external auditors, the focus is now on the internal auditors. For internal audit, in particular, questions are being raised on the extent to which internal audit needs a wider field of view within financial organisations, a higher profile and greater influence if it is to play a more effective part in averting a future financial crises.