It is evident that the significance of internal auditing as a key contributor to corporate governance has emerged as a theme. This new paradigm in internal auditing will see the profession becoming a front player in ensuring good corporate governance structures.
BIS Review 89/2008  1  In this demanding environment, boards and senior management need quality advice from sources that can be trusted and that can offer an objective viewpoint. Much of the focus of Sarbanes-Oxley in the United States and Basle Committee has been on the external audit function.