Published: 08 January 2024
Chief audit executives who actively participate in nonaudit activities (for example, ERM or SOX) reduce their level of “operational” independence from that activity. CAEs can use this research and downloadable tool to assess and communicate their overall objectivity.
Finding the right balance between valuable collaboration and perceptions of losing objectivity is often on the minds of chief audit executives (CAEs). Navigating the best ways to resolve this trade-off is important to CAEs’ personal effectiveness.
CAEs may resist increasing their participation in an activity that would be greatly valuable to the organization because they cannot clearly assess and communicate their overall objectivity.
Stakeholders (for example, board directors, management and external auditors) that perceive a conflict may not fully rely on CAEs’ assurances.
Assess operational independence by correlating the responsible, accountable, consulted and informed (RACI) role to their overall participation
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