STEPPING UP

摘要

The role of 'head of internal audit' is transforming, with heads of internal audit (HIAs) gaining greater influence and responsibility within the corporate structure but also increasing demands on their workload. The remarkably turbulent few years since the financial crisis have put companies and institutions under the spotlight, and as a result many are reassessing governance. Whether their concern is to reduce the risk of allegations of corruption, as GSK has faced in China; to address the control systems that failed to prevent the financial crisis; or because of regulatory change, companies across all sectors are now placing a greater emphasis on the management of risk.