November 21, 2011

The Reasonable Person: Internal Audit’s Role in Internal Probes

By José Tabuena - November 8, 2011

Sometimes the best response to an allegation of misconduct is to commission an external investigation—but in many cases, an internal investigation will do just as well. How can you assure objectivity and independence in those cases? Compliance Week Columnist José Tabuena explores internal audit's role in serving as the "reasonable person" whose expectations are what counts in court.