Internal audit and the trustee board: evolutionary governance in the UK charity sector

Toothill, A. ORCID: 0000-0002-5233-1683, 2014. Internal audit and the trustee board: evolutionary governance in the UK charity sector. In: 12th European Academic Conference on Internal Audit and Corporate Governance, Politecnico di Milano, Milan, Italy, 9-11 April 2014.

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Abstract

This research paper further develops earlier work examining charity governance at a conceptual level, a summary of which is found in part IV, ‘The Role of Trustees in Charity Governance: a conceptual framework for best practice’. A case study drawing on empirical data collected in 2013 is used to illustrate current practices and consider their origins, purpose and effectiveness from a theoretical viewpoint. The author considers the data collected and uses notional tools to help understand and predict human behaviours in complex social settings.
The overall focus of this mixed methods research study is one of collaboration with practitioners and professional bodies to produce findings and recommendations that contribute toward the continued advancement of the internal audit profession and sound governance in the UK charity sector. Strong and effective trustee relationships are essential for internal auditors in the provision of strategic level assurance. Internal audit must raise its profile and re-evaluate its traditional skill set in order to make a significant contribution at the highest level (Chambers, A, 2008: Cowley, 2009).

Item Type:	Conference contribution
Creators:	Toothill, A.
Date:	April 2014
Divisions:	Schools > Nottingham Business School
Record created by:	Jonathan Gallacher
Date Added:	16 Jan 2018 08:24
Last Modified:	16 Jan 2018 08:24
URI:	https://irep.ntu.ac.uk/id/eprint/32431

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