By Carmen Rossiter, Protiviti
An uncertain economic environment punctuated by financial scandals has pushed the concept of corporate governance to the forefront. Internal audit, with a clear mandate from The IIA, is taking a fresh look at governance and making it an integral part of the audit universe and risk-based plans. Remember, governance is the domain of internal audit. This article offers 15 governance principles for public companies to help focus internal audit efforts in this area.