Internal Audit Charter
This chapter argues the importance of a charter to define the mandate and purpose of the internal audit function. The charter should specify internal audit's position within an organization, with an ideal reporting line to the chief executive officer. The charter should provide the internal aud...
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| description | This chapter argues the importance of a charter to define the mandate and purpose of the internal audit function. The charter should specify internal audit's position within an organization, with an ideal reporting line to the chief executive officer. The charter should provide the internal audit function with the authority it needs to undertake assurance and consulting engagements in an independent and impartial manner. |
| doi_str_mv | 10.1002/9781118777213.ch08 |
| format | Book Chapter |
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The charter should specify internal audit's position within an organization, with an ideal reporting line to the chief executive officer. The charter should provide the internal audit function with the authority it needs to undertake assurance and consulting engagements in an independent and impartial manner.</description><identifier>ISBN: 1118715519</identifier><identifier>ISBN: 9781118715512</identifier><identifier>EISBN: 9781118777213</identifier><identifier>EISBN: 1118777212</identifier><identifier>DOI: 10.1002/9781118777213.ch08</identifier><language>eng</language><publisher>Hoboken, New Jersey: John Wiley & Sons, Inc</publisher><subject>authority ; charter ; independence ; mandate ; position ; strategic context ; structure</subject><ispartof>Internal Audit Quality, 2014, p.123-138</ispartof><rights>2014 by John Wiley & Sons, Inc.</rights><woscitedreferencessubscribed>false</woscitedreferencessubscribed></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><link.rule.ids>779,780,784,793,27925</link.rule.ids></links><search><contributor>Pitt, Sally‐Anne</contributor><title>Internal Audit Charter</title><title>Internal Audit Quality</title><description>This chapter argues the importance of a charter to define the mandate and purpose of the internal audit function. 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| fulltext | fulltext |
| identifier | ISBN: 1118715519 |
| ispartof | Internal Audit Quality, 2014, p.123-138 |
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| language | eng |
| recordid | cdi_wiley_ebooks_10_1002_9781118777213_ch08_ch08 |
| source | O'Reilly Online Learning: Academic/Public Library Edition |
| subjects | authority charter independence mandate position strategic context structure |
| title | Internal Audit Charter |
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