... explores the prerequisites for internal auditing to move more successfully into the corporate governance space, which is to do with: Standards Internal audit Assurance Board assurance Gatekeepers Third line of defence Audit market concentration Internal audit opinions Financial regulation M4...

... (rows 5 and 8) with regular meetings (at which the regulator has the discretion to exclude senior management) (row 2). Regulators may also ask to see internal audit reports (rows 2-4). © Emerald Group Publishing Limited 2014 Standards Financial regulation Internal auditing Financial...