Intelligent Data Centres Issue 54 | Page 17

LATEST INTELLIGENCE

A CHIEF AUDIT EXECUTIVE ’ S CHECKLIST

FOR GETTING BOARDROOM-READY

PRESENTED BY

The audit committee is fast becoming the busiest group on a corporate board , both during board meetings and year round .

As more financial and compliance activities call for increased oversight , countless other disclosures demand rigorous scrutiny . These can include mandatory or voluntary standards and frameworks ( such as the EU ’ s new climate disclosure mandate ), as well as public comments and commitments that address customer and employee concerns around DEI and ESG .
How far should such disclosures go beyond what ’ s mandated ? Will claims of sustainable products and services stand up against any allegations of greenwashing ? Will assertions of fair workplace policies or cybersecure network systems pass muster in an environment of increasing risk ?
These are the questions that audit committees must be equipped to answer at a moment ’ s notice , both inside and outside of board meetings . As the committee ’ s purview expands , so does the responsibility of the chief audit executive ( CAE ) to serve as the committee ’ s eyes and ears .
Because internal audit teams closely monitor a company ’ s governance , risk management and compliance processes , they ’ re in a prime position to help guide overall business strategy and serve as strategic advisers to the board . This presents both a formidable challenge and a powerful opportunity . � www . intelligentdatacentres . com
17