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Internal control
Corporate governance, internal audit and strategic renewal
In the early 1990s, as the result of a series of eventful organisational malpractices in Europe in both the private and public sector, ranging from financial disasters to operational catastrophes, there was mounting criticism of the quality and scope of financial reporting and the effectiveness of independent accounting. This article discusses the background to corporate governance in the UK. It then covers the development of corporate governance in the Central Bank of Iceland and explains how international currents have affected the Bank.
The main elements of internal control are listed and discussed, followed by how internal control and internal audit can be used to stimulate and promote changes and strategic renewal.
The conclusion is that internal control is a very important element of corporate governance. Internal audit adds value to the organisation by assessing the control systems and reporting that assessment to the board and management, which in turn use it as a measure of the “health” of the organisational system.
The audit function thus becomes the enabler of change by providing knowledge about the true state of the organisation and the rate of the change taking place through an assessment of internal control systems.
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