Board briefings

This collection of summary reports provide key information on issues in which internal audit has an interest, from the issues around internal audit itself to areas of audit. Designed to form the basis for discussion between the board and internal audit function.

Many of these short briefings accompany in-depth research reports for when more substantial insights are needed.


Cyber Security

Cyber security has grown to become a key business risk. Forthcoming EU regulations – the Network and Information Security (NIS) Directive and General Data Protection Regulation (GDPR) – will place significant new obligations on UK organisations in this area.

Read our board briefing


Culture: Evolving approaches to embedding and assurance

Exploring the practice of providing assurance around culture based on a survey of heads of internal audit.

Read the board briefing


Outsourcing and the role of internal audit

Approaches in the private and public sectors to managing the risks associated with supplier relationships, including the practices of internal audit functions.

Read the board briefing


The role of internal audit in non-financial and integrated reporting

Providing some insights into how internal audit can and is beginning to be harnessed by organisations in the vanguard of this new era of corporate reporting.

Read the board briefing


What every director should know

Second edition of our flagship governance guide “What every director should know”. Full report and board briefing.

Read the guide 


Building effective internal audit

What does a good internal audit function look like? Focusing on the financial sector, but with lessons for other organisations.

Read the board briefing


Culture and the role of internal audit

This 2014 board briefing looks at how boards and audit committees can help rebuild public trust by making the best use of internal audit as they develop their thinking around how to improve ethical conduct for the benefit of customers, employees, all other stakeholders and for business itself.

Read the board briefing


Whistleblowing and corporate governance

Whistleblowing policies and procedures are an important element in a healthy corporate culture. Internal audit’s independence from the executive and objectivity give it the potential to be involved in whistleblowing arrangements.

Read the board briefing


When should an organisation establish an internal audit activity?

To help board members and senior managers decide about the need for internal audit we have put together a short list of questions.

Assess your internal audit needs 


Content reviewed: 7 October 2019

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