Dual and Unitary boards

  • Created by: mumuna
  • Created on: 21-05-13 00:11

Dual and Unitary boards


  • DUAL
  • Clear separation in roles
  • greater focus on stakeholder inclusion through NEDs
  • All major decision taken in one forum
  • Close Exe relations
  • effective communication and information flow as one board
  • enhance efficiency/easy to operate


  • DUAL
  • Bureacracy as size of supervisory element is unweldy with former managers in conflict
  • Stagnation/infrequent meeting/required good relations between chairman and CEO
  • less independence and separation of duties
  • lacks clear division of responsibilities


Unitary board common place. on balance more advantages in such a board with decision taken more efficiently and information flowing more easily.  Owen Report support this suggests improvement to single sufficient size and separation of CEO and chairman role to name a few. Thus there is clear evidence of the credibility of the unitary board which dominates the UK approach. The definition of internal auditing and International Standards identifies that internal audit has a role to play in evaluating and helping to improve governance processes.
TheInternational Standards make specific reference to assessing and making recommendations for:• promoting appropriate ethics and values within the organisation
• ensuring effective performance management and accountability
• communicating risk and control information
• coordinating the activities of the board, external and internal auditors and management, and communicating what they do




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