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New Position Paper: The Internal Audit Charter

New Position Paper: The Internal Audit Charter: A Blueprint to Assurance Success. For internal audit to operate at the highest levels, it must have clearly defined and articulated marching orders from the governing body and management. This is most easily achieved with a well-designed internal audit charter that serves as a blueprint for how internal audit will operate and helps the governing body to clearly signal the value it places on internal audit’s independence.

The paper identifies seven key areas that support the overall strength and effectiveness of the activity and should be covered in the internal audit charter. It also outlines five key takeaways and five questions stakeholders need to ask to develop a charter that sends a clear, unambiguous message about internal audit’s role in the organization.

Download the position paper from here.