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The Institute of Internal Auditors is giving corporate America only a modestly better grade on governance in 2020 compared to 2019, and any improvement is probably due to the coronavirus pandemic.
Singapore audit reform stresses need for UK action, IIA warns
Recent changes to rules surrounding audit in Singapore have highlighted why action on audit reform in the UK is crucial, the CEO of the Chartered Institute of Internal Auditors has warned.
CEO John Wood said reform of the UK’s audit sector was necessary to protect the UK’s leading reputation in corporate governance.
The Singapore stock exchange has tightened its requirements for listed company auditors in the wake of a series of accounting scandals.
Singapore’s regulatory unit said all primary-listed issuers must appoint an auditor registered with Singapore’s Accounting and Corporate Regulatory Authority to conduct their statutory audits.
RBI to banks: Ensure authority, stature, independence, resources to internal audit function
January 08, 2021
Forbids outsourcing the function; however, experts, including former staff, can be hired on contract
The Reserve Bank of India (RBI) has asked banks to ensure that the internal audit function has sufficient authority, stature, independence and resources within the bank to enable internal auditors to carry out their assignments with objectivity. It also emphasised that this function cannot be outsourced.
These directives are aimed at strengthening governance arrangements in banks under the Risk-Based Internal Audit (RBIA) Framework.
The central bank said the Head of Internal Audit (HIA) should be a senior executive of the bank with the ability to exercise independent judgement.