Size of Internal Audit team and spend on internal and external audit services is probably a better indicator than size of legal department. In most orgs the leg

Size of Internal Audit team and spend on internal and external audit services is probably a better indicator than size of legal department. In most orgs the legal department mostly serves as a bridge between executives and outside council with minimal emphasis on internal compliance. IA departments on the other hand frequently own responsibility for implementation and enforcement of controls recommended by outside council, as well as controls imposed by non-voluntary regulatory frameworks like SOX and voluntary regulatory/risk control frameworks. The latter are generally the cause of a lot of the 'friction' folks are complaining about here.