A study of corporate audit committees finds that members increasingly expect their companies' internal auditors to focus on operational, strategic and business risks.
PricewaterhouseCoopers found that 63 percent of the audit committee members it surveyed for its report consider operational risk to be of significant importance to audit committees. Only 52 percent of the respondents consider providing assurance on the effectiveness of a company's risk management processes to be of significant importance to audit committees.
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