Leadership

The Broken Triangle?: Improving The Relationship Between Internal Audit, Management, And The Audit Committee

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Executive Summary

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. This paper 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.

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