Why is there a need for additional EC-guidance on Art 41 of the 8th Directive

Roland de Meulder, Special Advisor to the ECIIA Management Board, European federation of Institutes of Internal Auditing (ECIIA), Brussels

Participants in capital markets expect more from company boards and audit committees than ever before. Shareholders expect (and deserve) transparent and reliable information on all significant organisational aspects, not limited to financial reporting.. To assume this fiduciary responsibility, the board/audit committee will look for objective assurance services provided by both its external and internal auditor.

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Belgium Corporate Governance Association November 2008 Vol. 2, No. 5, Autumn 2008

Roland deMeulder

The European Confederation of Institutes of Internal Auditing (ECIIA)

The European Confederation of Institutes of Internal Auditing (ECIIA) is the professional representation of 32 national Institutes of Internal Audit in the wider European region. ECIIA represents a community of 35.000+ internal auditors in the public and private sector of 32 Pan-European countries.ECIIA's objective is to support the position of internal control professionals in the EU and ECIIA's member countries and to promote the application of the global Institute of Internal Auditing (IIA) Standards and Code of Ethics to all Internal Audit activity in the public and the private sector. (www.eciia.org)

Belgium Corporate Governance Association November 2008 Vol. 2, No. 5, Autumn 2008