The Open Compliance and Ethics Group (OCEG), a non-profit organization with a mission to help organizations align their governance, risk and compliance (GRC) management activities to drive business performance and promote integrity, announced today the release of an internal audit guide (The Guide) exposure draft.

The Guide is designed primarily for the internal auditor, and it also will help directors, executives and other senior managers charged with governance responsibilities to better understand the issues and processes involved in an internal audit of a compliance and ethics program. An internal audit of a compliance and ethics program will assist in improving the governance practices of an organization.