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The Board–Internal Audit Relationship: Reporting Lines, Independence, and the Caribbean Reality
July 19, 2026by Dr Dawkins Brown
Every requirement discussed so far in this series — the strategy, the methodology, the quality programme, the conformance evidence — rests on a single structural question: to whom does internal audit actually answer? Get that question wrong and the rest is decoration. A brilliantly documented function that reports, in substance, to the executives it...
