Internal Audit Charter
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Authors
Practical Action
Issue Date
2013
Type
Language
en
Keywords
NGOs
Alternative Title
Abstract
The internal audit charter is a formal document that defines the internal audit activity's purpose, authority and responsibility. The internal audit charter establishes the internal audit activity's position within the organisation, including the nature of the chief audit executive's functional reporting relationship with the board; authorises access to records, personnel and physical properties relevant to the performance of engagements; and defines the scope of internal audit activities.
Description
Citation
Publisher
License
All Rights Reserved