Abstract
Drawing on data from a survey of 95 Australian Chief Audit Executives (CAEs) across a range of sectors, industries and size of organisations this report examines: (i) the IAF’s involvement in assurance, consulting and management roles in ERM in Australia as well as expectations of how involvement in these roles might develop in future; and (ii) perceptions of the current effectiveness of the IAF’s involvement in ERM. The findings indicate diversity of practices including evidence of IAFs engaging in ERM-related management-type roles potentially leading to impairment of their independence and objectivity. Overall, effectiveness of IAFs’ ERM-related roles was generally perceived to be limited.
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