Internal Audit Advisory Content

The Internal Audit Committee consists of senior staff from our members’ internal audit departments in the United States. [We have a separate Committee, ICI’s International Internal Audit Advisory Committee, for our members’ internal auditors outside the US. These committees frequently participate in joint sessions.] The Committee provides a forum for its members to discuss a variety of issues relating to the internal audit function, including, for example, the annual audit planning function, the changing roles and responsibility of auditors, the coordination of activities with other departments within a complex (e.g., compliance, risk), changes to controls and processes, and interactions with external auditors.