{"id":7539,"date":"2026-08-19T10:13:44","date_gmt":"2026-08-19T08:13:44","guid":{"rendered":"https:\/\/arcad.lu\/?p=7539"},"modified":"2026-08-19T10:16:04","modified_gmt":"2026-08-19T08:16:04","slug":"audit-interne-role-dirigeant","status":"publish","type":"post","link":"https:\/\/arcad.lu\/en\/audit-interne-role-dirigeant\/","title":{"rendered":"Getting the best out of internal audit: the role of the leader"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"7539\" class=\"elementor elementor-7539\" 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 elementor-top-column 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padding-right: 20px;\n    }\n\n    .arcad-audit-leadership .arcad-facts,\n    .arcad-audit-leadership .arcad-cta {\n        grid-template-columns: 1fr;\n    }\n\n    .arcad-audit-leadership .arcad-section {\n        grid-template-columns: 1fr;\n        gap: 8px;\n        padding: 36px 0;\n    }\n\n    .arcad-audit-leadership .arcad-number {\n        margin-bottom: 3px;\n    }\n\n    .arcad-audit-leadership .arcad-button {\n        width: 100%;\n        white-space: normal;\n        text-align: center;\n    }\n}\n<\/style>\n\n\n<article class=\"arcad-audit-leadership\" 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 Audit committee \u00b7 Best practice\n                <\/p>\n\n                <h1 class=\"arcad-title\">\n                    Getting the best out of internal audit: the role of the leader\n                <\/h1>\n\n                <p class=\"arcad-lead\">\n                    Having an internal audit function is not enough; it also needs to be well-positioned, adequately resourced and genuinely listened to. Here are the practical levers through which a board and executive management can maximise its value \u2014 and the right questions to ask.\n                <\/p>\n\n                <div class=\"arcad-meta\">\n                    <span>Category: Governance<\/span>\n                    <span>Reading time: 5 minutes<\/span>\n                    <span>Series: Understanding Internal Audit (5\/7)<\/span>\n                <\/div>\n\n            <\/div>\n\n        <\/header>\n\n\n        <div class=\"arcad-content\">\n\n            <!-- REP\u00c8RES -->\n            <div class=\"arcad-facts\">\n\n                <div class=\"arcad-fact\">\n                    <strong>Independence<\/strong>\n                    <span>The condition of credibility<\/span>\n                <\/div>\n\n                <div class=\"arcad-fact\">\n                    <strong>Means<\/strong>\n                    <span>Proportional to the real risks<\/span>\n                <\/div>\n\n                <div class=\"arcad-fact\">\n                    <strong>5 questions<\/strong>\n                    <span>To be raised at the board or audit committee<\/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>Guarantee independence<\/h2>\n\n                    <p>\n                        This is the primary lever, and the most structuring one. To be credible, internal audit must be able to examine and say everything, without fear. This presupposes a reporting line to the board or audit committee, direct access to its members, and an absence of conflicts of interest \u2014 an internal audit head cannot objectively audit an activity that they also manage. The board is the guarantor of this independence: it is up to the board to protect it.\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>Equip the function to match the level of risk<\/h2>\n\n                    <p>\n                        An under-resourced internal audit function cannot cover the risks that matter. The issue of resources \u2014 headcount, budget, skills \u2014 therefore deserves regular review by the board. Today's risks (cybersecurity, data, AI) demand expertise that not all teams possess in-house: turning to external specialists, for support or co-contracting, is a common and legitimate response.\n                    <\/p>\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>The right questions the board should ask<\/h2>\n\n                    <p>\n                        A board doesn't need to be an audit expert to evaluate its value. A few simple questions are often enough to gauge the strength of the function:\n                    <\/p>\n\n                    <ul>\n\n                        <li>\n                            Does the audit plan adequately cover our most significant risks, and is it updated when those risks change?\n                        <\/li>\n\n                        <li>\n                            Have past recommendations been acted upon, or remain a dead letter?\n                        <\/li>\n\n                        <li>\n                            Does internal audit give us a clear, overall opinion on the effectiveness of our risk management system?\n                        <\/li>\n\n                        <li>\n                            Does he have the necessary means and skills? If not, what is missing?\n                        <\/li>\n\n                        <li>\n                            Has its quality been assessed by an independent third party?\n                        <\/li>\n\n                    <\/ul>\n\n                    <div class=\"arcad-callout\">\n                        <strong>Good to know:<\/strong> the report <em>Risk in Focus 2026<\/em> ECIIA proposes precisely, aimed at boards and executive committees, a list of questions to strengthen resilience and the quality of supervision. Drawing inspiration from them is a useful starting point.\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>Measure quality<\/h2>\n\n                    <p>\n                        Like any function, internal audit must report on its own performance. Professional standards provide for a periodic quality assessment by an independent third party \u2014 a sound practice that reassures the board as to the reliability of the assurance it receives. This is not just another compliance review: it is the guarantee that the tool upon which the board relies is actually working.\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                    An internal audit function only produces value if it is independent, properly resourced and genuinely listened to. The board and management bear primary responsibility for this: by protecting its independence, providing it with resources and asking the right questions, they transform an obligation into a governance advantage.\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                        Evaluate and strengthen your internal audit function.\n                    <\/div>\n\n                    <p>\n                        ARCAD carries out maturity assessments and quality evaluations, with complete independence.\n                    <\/p>\n\n                <\/div>\n\n                <a\n                    class=\"arcad-button\"\n                    href=\"mailto:administration@arcad.lu?subject=Demande%20d'\u00e9change%20-%20\u00c9valuation%20de%20l'audit%20interne\"\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 quality assessment.\n                    <\/li>\n\n                    <li>\n                        Report <em>Risk in Focus 2026<\/em> and its summary for the boards, European Confederation of Institutes of Internal Auditing (ECIIA).\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>The board and management can maximise the value of internal audit by protecting its independence, providing it with resources suited to the risks, and regularly evaluating its quality and impact.<\/p>","protected":false},"author":2,"featured_media":7545,"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-7539","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 : quel r\u00f4le pour le dirigeant ?<\/title>\n<meta name=\"description\" content=\"Comment tirer le meilleur de l\u2019audit interne ? 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