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By Pierre-François Wéry, partner, Governance, Risk and Controls Leader at PwC Luxembourg and Alexandre Lambin, director at PwC Luxembourg
On 8 July 2013, the Committee on Internal Audit Guidance for Financial Services published its final recommendations to the UK Chartered Institute of Internal Auditors (CIIA) for ‘Effective Internal Audit in the Financial Services Sector’(1). The guidance sets the vision for an effective internal audit function. Some requirements are central to a high performing Internal Audit function. Sharing the reflexion of the guidance will help Luxembourg internal auditors get up to date with the latest international developments.
Looking and feeling different
First and foremost,...
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