Internal Audit Charter

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.

Collections Communications and Fundraising Strategy and Governance
Authors 1
Issue Date 2013
Format Other
Rights Holders Practical Action