The Internal Audit Code of Practice from the Chartered Institute of Internal Auditors aims to restore trust in corporate governance.

The Chartered Institute of Internal Auditors has published the code to boost independent assurance and bolster corporate governance.

Code addresses need for ‘robust, competent and appropriately resourced internal audit’, according to the Institute of Internal Auditors.

Supply chain warning; Japan improves corporate governance; FRC drops proposals; BP penalises Looney; US investors resist high pay.

In advance of COP28, IIA report says comprehensive due diligence will help business avoid sabotaging net zero target.

Plans for resilience reporting regulations are scrapped in the volte-face, as is the requirement for an audit and assurance policy.

Resilience will be required to face a ‘poly-crisis’ of immediate and simultaneous risk issues, internal auditors believe.

Geopolitical risk is here to stay, but businesses may not be ready for the next major incident, says report from IIA and Airmic.