CONTENTS : February 2008 • Vol 6 No 1

AUDITING : Internal audit – Who’s in control?
Continuing evolutions in the global corporate governance environment have raised the profile of the role played by Internal Audit. The increasing demands being placed on Internal Audit reveal the evolving requirements of both management and the Audit Committee. Against this backdrop, many New Zealand organisations are looking around as they seek to uncover where ‘good practice’ might lie. by Nick Betts

CASE STUDY : 42 Below – Staying true to the spirit
Keeping board of 18 – yes, 18, and most of them related to one another – happy is big challenge but one which 42 Below’s new boss Paul Dibbayawan is happy to embrace. by Ellen Read

GOVERNANCE : Gearing for growth
How do Kiwi companies get past the 3B plateau? Mark Peart suggests that the dearth of independent directors in privately owned enterprises contributes both to lack of knowledge and of the will to drive sustained SME growth.
EDITOR’S LETTER Governance – by any name
TABLED Emerging issues in 2008
TABLED Three challenges for 2008
TABLED Does the board carry the can for ICT?

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