Who is expected to take a more focused oversight role with respect to risk management control and governance process?
According to3, page 7, one of the current trends in auditing, risk management and compliance is ''increasing expectations for internal auditors to take a more focused oversight role with respect to enterprise-wide governance processes''. Internal auditors can provide independent assurance on how well an organization manages its risks using various tools such as audits, reviews, assessments and evaluations.