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The Internal Audit Charter

Horizontales
IA assists the organization by evaluating and improving the effectiveness of _________.
The chief audit executive will confirm to the audit committee, at least _______, the organizational independence of the internal audit activity.
internal auditors will not ________internal controls.
External quality assessments will be conducted at least once every ________ years by a qualified, independent assessor or assessment team from outside the organization.
The internal audit activity will maintain a quality assurance and __________ program.
The internal audit activity will have _________ access to all functions, records, property, and personnel pertinent to carrying out any engagement.
The mission of internal audit is to enhance and protect organizational________.
Internal auditors will maintain an ________ mental attitude.
The CAE has the responsibility to ensure the internal audit activity collectively possesses or obtains the knowledge, skills, and other __________ needed to meet the requirements of the internal audit charter.
Internal audit ____________ include evaluating whether risks relating to the achievement of the organization’s strategic objectives are appropriately identified and managed.
Verticales
The audit committee will approve the internal audit _______.
The internal audit activity will govern itself by adherence to the ________.
If the chief audit executive determines that ___________ or objectivity may be impaired in fact or appearance, the details of impairment will be disclosed to appropriate parties.
Compensation for the chief audit executive will be approved by the ________ committee.
Internal auditors will not engage in any activity that may impair their __________.
Annually, the audit committee will approve the audit _______.
The CAE has the responsibility to ________ each engagement of the internal audit plan is executed.