Internal Audit as an Assurance Mechanism for Reducing Agency Costs: Beyond Compliance to Value Creation
Agency Theory reminds us that management decisions don’t always align perfectly with owner interests.
That’s where Internal Audit steps in, not as a critic, but as an assurance mechanism that reduces agency costs, strengthens governance, and creates real value.
In my latest article, I share how Internal Audit can move beyond box-ticking to become a true partner in building resilient organizations.
Compliance prevents failure. Value creation builds resilience. Internal Audit must deliver both.