Internal audit

Bell has a group internal audit function which enjoys the full support and cooperation of the board of directors, management and staff. Internal audit personnel have the requisite professional integrity, training and experience to perform their duties.

Internal Audit is performed using a risk-based methodology. The annual internal audit rotation plan is developed giving due consideration to the risks identified and business requirements and is approved by the Audit Committee. Bell’s Group Executive Committee and Bell Audit Services Committee are kept fully apprised of the internal audit function’s activities through comprehensive reports that include the internal audit findings and recommendations, management comments and regular status updates.