Insight and oversight
09/10/2011
First of a new series of insights on governance oversight for Board of directors and governing bodies
The oversight role of the Audit Committee includes asking management the right questions to be assured that risk management processes and internal control systems have been fully considered in the strategic and business planning processes and operations.
Insight and oversight presents a series of issues to help Board members and Audit Committee reflect upon their role in this sense.
The risk of not seeing the risks