Internal Controls and Audit Functions Expand

ERA VII — Corporate Maturation & Expansion
Governance Practice
1996

Audit, compliance, and internal controls became more formalized.

What Happened

Corporations strengthened financial controls, external audit relationships, and internal compliance functions to manage risk across expanding operations.

Why It Matters Today

Compliance maturity increased—but transparency did not always keep pace.

Related Patterns

Pattern 4: Transparency vs. Interpretability

Related Governance Themes

Standardized Reporting Baselines
Separation of Reporting, Investigation, and Resolution Roles

Sources

Primary Source
Secondary Source Link