Summary

In the last few decades, pressure on organizations to maintain robust internal controls has increased dramatically. Audit committees, stakeholders, and boards are expecting management to provide not only transparency and accountability over internal controls but also real-time updates on their effectiveness. Additionally, with an ever-changing regulatory environment, increased remote working, and greater operational complexity, more pressure is put on already stretched management teams. Control hubs/central platforms have been designed to help alleviate this burden (Chambers, 2021). The next chapter provides a conclusion to the overall research.