By Mark Harrison, Protiviti Managing Director
The internal auditor within any organisation is an important ally and supporter of the Company Secretary. Separately, they represent the two primary organisational managers who focus entirely on governance and risk. Together, they can represent a real force in terms of changing behaviour and driving improvement in governance, risk management and control. In this article, Protiviti’s Mark Harrison discusses interactions between these two roles and how the Company Secretary can utilize internal audit most effectively.