Hi, comments from more experienced internal auditors would be greatly appreciated.

Supposing u hv been been hired to establish a newly-setup internal audit function. In addition to your I/A role, u are expected to "assist" the Financial Controller in recording & compiling minutes during Board meetings. The company does not have a Company Secretary as yet, & the FC is doubling up in this capacity.

This additional task imposed on I/A is not exactly an operational or line duty & the Board meets only once every two mths. Further, there's a lot of stress on team work & team spirit in the office culture. But would u feel comfortable about this arrangement?

For myself, I don't see this as being an ethical issue. Taking notes during any meeting is par for the course for an auditor, so having your notes become the Board minutes is not such a stretch. Besides, it will ensure that you know everything that the Board is hearing.

I think that as soon as you start making management decisions for the company is when you get into an "ethical" issue with internal audit because you are no longer performing an over sight function and are now in the position of being a member of management with a different title, and "testing" your management decision now becomes the issue. I think just typing your notes up and using them as minutes is not an unethical activity.