Robert Bogtstra on the internal audit function and good governance.
“We see the internal audit function as an indispensable link in good governance, but is it really so in practice?” Peter Hartog (IIA) and Sierd Stapersma (Audit Magazine) talk with Robert Bogtstra, partner at ONE Risk Advisory, about the three lines, the development of the internal audit function across successive Corporate Governance Codes, and how it is realised in practice as shown by his periodic IA Monitor research. The podcast is available via the IIA website, Audit Magazine and Spotify.
