{"id":7507,"date":"2026-08-19T09:51:19","date_gmt":"2026-08-19T07:51:19","guid":{"rendered":"https:\/\/arcad.lu\/?p=7507"},"modified":"2026-08-19T09:52:51","modified_gmt":"2026-08-19T07:52:51","slug":"audit-interne-allie-conseil-administration","status":"publish","type":"post","link":"https:\/\/arcad.lu\/en\/audit-interne-allie-conseil-administration\/","title":{"rendered":"Why internal audit is an ally of the board of directors"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"7507\" class=\"elementor elementor-7507\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6db90f4 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"6db90f4\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 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  .arcad-audit-conseil .arcad-number {\n        margin-bottom: 3px;\n    }\n\n    .arcad-audit-conseil .arcad-button {\n        width: 100%;\n        white-space: normal;\n        text-align: center;\n    }\n}\n<\/style>\n\n\n<article class=\"arcad-audit-conseil\" lang=\"fr\">\n\n    <div class=\"arcad-shell\">\n\n        <!-- HERO -->\n        <header class=\"arcad-hero\">\n\n            <div class=\"arcad-hero-content\">\n\n                <p class=\"arcad-eyebrow\">\n                    Governance \u00b7 Board of directors \u00b7 Internal audit\n                <\/p>\n\n                <h1 class=\"arcad-title\">\n                    Why internal audit is an ally of the board of directors\n                <\/h1>\n\n                <p class=\"arcad-lead\">\n                    For a director or a board member, internal audit often evokes control, compliance, sometimes constraint. This is a reductive view. Well positioned, internal audit is above all a management tool at the service of the board: an independent perspective that helps to see what standard reporting does not show.\n                <\/p>\n\n                <div class=\"arcad-meta\">\n                    <span>Category: Governance<\/span>\n                    <span>Reading time: 4 minutes<\/span>\n                    <span>Series: Understanding Internal Audit (1\/7)<\/span>\n                <\/div>\n\n            <\/div>\n\n        <\/header>\n\n\n        <div class=\"arcad-content\">\n\n            <!-- INTRODUCTION -->\n            <div class=\"arcad-intro\">\n\n                <p>\n                    Internal audit examines, in an objective manner, whether the organisation's risks are genuinely under control: do its processes function as intended? Do the mechanisms supposed to protect the company hold up in practice? Its scope is broad \u2014 operations, information systems, compliance, finance, strategy execution \u2014 extending far beyond the accounting dimension alone.\n                <\/p>\n\n            <\/div>\n\n\n            <!-- REP\u00c8RES -->\n            <div class=\"arcad-facts\">\n\n                <div class=\"arcad-fact\">\n                    <strong>Independent assurance<\/strong>\n                    <span>The primary role of the function<\/span>\n                <\/div>\n\n                <div class=\"arcad-fact\">\n                    <strong>All risks<\/strong>\n                    <span>A field wider than the accounts<\/span>\n                <\/div>\n\n                <div class=\"arcad-fact\">\n                    <strong>Audit committee<\/strong>\n                    <span>The affiliation that guarantees independence<\/span>\n                <\/div>\n\n            <\/div>\n\n\n            <!-- 01 -->\n            <section class=\"arcad-section\">\n\n                <div class=\"arcad-number\" aria-hidden=\"true\">\n                    01\n                <\/div>\n\n                <div>\n\n                    <h2>What is internal audit really for?<\/h2>\n\n                    <p>\n                        An image helps to understand this. The board steers the company using a dashboard prepared by management. Internal audit, on the other hand, checks that the instruments on this dashboard are reliable \u2014 and flags those that indicate \u00aball is well\u00bb when reality is more nuanced.\n                    <\/p>\n\n                <\/div>\n\n            <\/section>\n\n\n            <!-- 02 -->\n            <section class=\"arcad-section\">\n\n                <div class=\"arcad-number\" aria-hidden=\"true\">\n                    02\n                <\/div>\n\n                <div>\n\n                    <h2>Internal audit, external audit: do not confuse them<\/h2>\n\n                    <p>\n                        Both are complementary, yet distinct:\n                    <\/p>\n\n                    <ul>\n\n                        <li>\n                            <strong>The external audit<\/strong> (The registered auditor) certifies the annual accounts. Their mandate is statutory, periodic and focused on financial information.\n                        <\/li>\n\n                        <li>\n                            <strong>The internal audit<\/strong> is an internal organisational function, which is permanent, covers all types of risk and operates on an ongoing basis. It informs management and the board on the actual operation of control systems.\n                        <\/li>\n\n                    <\/ul>\n\n                <\/div>\n\n            <\/section>\n\n\n            <!-- 03 -->\n            <section class=\"arcad-section\">\n\n                <div class=\"arcad-number\" aria-hidden=\"true\">\n                    03\n                <\/div>\n\n                <div>\n\n                    <h2>Why consultancy is the primary beneficiary<\/h2>\n\n                    <p>\n                        A board of directors has a duty to oversee management and ensure that major risks are controlled. Yet most of the time, it only sees the company through the information passed on to it by management. Internal audit provides it with a source of information independent of that management: precisely where its value lies. For this reason, it reports to the board or its audit committee, and not solely to management.\n                    <\/p>\n\n                    <div class=\"arcad-callout\">\n                        <strong>Please note:<\/strong> for certain entities regulated by the Commission de Surveillance du Secteur Financier (CSSF), having an independent internal audit function is a requirement. However, the value of the function goes far beyond the regulatory framework: any organisation that manages significant risks stands to benefit.\n                    <\/div>\n\n                <\/div>\n\n            <\/section>\n\n\n            <!-- 04 -->\n            <section class=\"arcad-section\">\n\n                <div class=\"arcad-number\" aria-hidden=\"true\">\n                    04\n                <\/div>\n\n                <div>\n\n                    <h2>A partner, not a copper<\/h2>\n\n                    <p>\n                        Modern internal audit is not limited to pointing out mistakes after the fact. It anticipates, advises and proposes improvements. Used well, it does not slow the business down: it helps it make better decisions, by giving the board the assurance that the foundations are solid.\n                    <\/p>\n\n                <\/div>\n\n            <\/section>\n\n\n            <!-- \u00c0 RETENIR -->\n            <aside class=\"arcad-takeaway\">\n\n                <span class=\"arcad-takeaway-label\">\n                    To remember\n                <\/span>\n\n                <p>\n                    Internal audit is not a simple cost centre dedicated to compliance. It is an ally to the board: it provides independent assurance on the reality of risk management and informs decisions at the highest level.\n                <\/p>\n\n            <\/aside>\n\n\n            <!-- CTA -->\n            <section class=\"arcad-cta\">\n\n                <div>\n\n                    <div class=\"arcad-cta-title\">\n                        Clarify the role of internal audit in your governance.\n                    <\/div>\n\n                    <p>\n                        ARCAD supports boards and executive management teams in making it a genuine management tool.\n                    <\/p>\n\n                <\/div>\n\n                <a\n                    class=\"arcad-button\"\n                    href=\"mailto:administration@arcad.lu?subject=Demande%20d'\u00e9change%20-%20Audit%20interne%20%26%20gouvernance\"\n                >\n                    Schedule an exchange \u2192\n                <\/a>\n\n            <\/section>\n\n\n            <!-- SOURCES -->\n            <section class=\"arcad-sources\">\n\n                <h3>References &amp; further reading<\/h3>\n\n                <ul>\n\n                    <li>\n                        Global Internal Audit Standards, Institute of Internal Auditors (IIA), 2024 \u2014 definition of internal auditing.\n                    <\/li>\n\n                    <li>\n                        CSSF internal audit requirements applicable to concerned regulated entities.\n                    <\/li>\n\n                <\/ul>\n\n            <\/section>\n\n        <\/div>\n\n    <\/div>\n\n<\/article>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Internal audit provides the board of directors with independent assurance on the actual management of risks and offers a complementary perspective to management reporting to better inform its decisions.<\/p>","protected":false},"author":2,"featured_media":7514,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[28],"class_list":["post-7507","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","tag-audit-interne"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.3.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Audit interne : un alli\u00e9 du conseil d\u2019administration<\/title>\n<meta name=\"description\" content=\"Pourquoi l\u2019audit interne est-il essentiel au conseil d\u2019administration ? 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