Governance in focus

A deeper dive

Our Governance in focus series provides a deeper dive, guidance and views on key aspects of the latest developments.

Internal control and the board: What is all the fuss about?

Recent calls for a US style internal control attestation raise very real questions as to whether existing board responsibilities under the UK Corporate Governance Code go far enough and whether there is sufficient guidance for boards to execute these responsibilities effectively. In this publication we remind boards what the Code and supporting guidance say in relation to internal controls, consider the differences between the UK and US requirements and set out some thoughts on what boards should be doing now.

Internal control and the board: What is all the fuss about?

Our governance library

Explore our governance library to find recent editions of our governance publications and updates.  Directors may register to receive updates by email and can become members of the Deloitte Academy to attend briefings and debate topics in a private setting. For further details contact

The Global Center collaborates with Deloitte member firms to promote dialogue and activity on the critical topic of corporate governance and its impact on corporations and their boards, investors, and others.

Access our Global Center for Corporate Governance

Governance in brief

Our Governance in brief series give you a summary of the latest corporate governance developments, incorporating details of the source, relevant dates and links to further information.

Read the latest publication

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