Today’s monitoring work by boards and their auditing committees is undergoing a dynamic change. It is characterised by increasing complexity. The amount of information to be processed is increasing continuously. Use of modern information and communication technologies is becoming more and more important. Increasing liability and reputational risks characterise the behaviour and actions of the responsible officials. The pressure of expectations from stakeholders, the progressive regulation and legalisation of business circumstances pose new challenges to all involved. Judging by the growing number of tasks, the available time is scarce. There is not usually a sufficiently optimised monitoring infrastructure. The aim of increasing the efficiency of monitoring by supervisory bodies can be better achieved by improving the working conditions and optimising the workflow of the monitoring body. An expert supervisory board assistant independent from the executive board could make a substantial contribution. Today, assistance from a supervisory board is considered an essential element of modern corporate governance.
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