From GC Insights: What Multinational General Counsel Value Most (ACC 2012, supplement to ACC Docket) at 27, we learn about the law department of Ford Motor. It has 146 lawyers and 215 other staff. Among the 361 total people are Ford’s tax lawyers as well as internal audit.
It is unusual for tax lawyers to be part of the legal department as they more commonly report up to the CFO (See my post of March 27, 2009: tax lawyers and reporting with 7 references.).
It is even more unusual, I suspect, for internal audit to report to the general counsel. Although I hold to that belief, four cites on this blog show counter-examples. Perhaps I wrote about them because they seemed exceptions that prove the rule (See my post of March 26, 2005: risk of two-tiered hierarchy; Oct. 8, 2005: Dial Corp.’s GC runs internal audit; Nov. 22, 2008: at Salomon, a “control function”; April 18, 2009: at EMC, internal audit reports to the general counsel; and Feb. 9, 2010: Clorox GC oversees internal audit.).