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The Governance Architecture of Internal Audit: Structures That Protect Independence and Enable Accountability
April 1, 2026by Dr Dawkins Brown
Architecture Before Execution A building without a sound structural framework cannot support the weight placed upon it, regardless of the quality of its finishings. The same principle applies to internal audit. An organisation may employ skilled auditors, invest in sophisticated audit software, and adopt a risk-based methodology — yet if the governance architecture within which...
