16 Dec Audit Committee Reporting: A Guide for Internal Auditing

Year of Publication: 2009
Author: Sally F. Cutler

How does internal auditing deliver clear messages to the audit committee – messages that support good governance and deliver on internal auditing’s mission? Audit Committee Reporting: A Guide for Internal Auditing helps readers not only to answer this question, but also to fashion a comprehensive approach to audit committee reporting.

Author Sally Cutler draws on her years of consultation with and training for internal audit departments large and small—plus up-to-date research—to present common and best practices. Furthermore, the practices are aligned with professional guidance from various sources, including The IIA’s International Professional Practices Framework (IPPF).

This handbook:

  • Covers reporting on internal audit planning, results of audits, issue tracking, investigations, and internal audit operations.
  • Includes reporting that educates and contributes to organisational strategy.
  • Offers clear explanations, insightful strategies, and examples that are supported by exhibits and discussions of emerging practices.


Frauds and governance failures have had an impact on organisations of every type and atevery level. This handbook will be of interest to those in publicly traded companies who faceregulatory and stockholder pressures, as well as privately held, not-for-profit, andgovernmental organisations that similarly need to assure stakeholders that their risks are assessed and managed and their internal controls are sound and functional.