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The Complete Guide to Cybersecurity Risks and Controls by Anne Kohnke, Dan Shoemaker, and Ken E. Sigler; ISBN 9781498740548
Securing an IT Organization through Governance, Risk Management, and Audit by Ken E. Sigler and James L. Rainey, III; ISBN 9781498737319
Security and Auditing of Smart Devices: Managing Proliferation of Confidential Data on Corporate and BYOD Devices by Sajay Rai, Philip Chukwuma, and Richard Cozart; ISBN 9781498738835
Operational Auditing: Principles and Techniques for a Changing World by Hernan Murdock; ISBN 9781498746397
Mastering the Five Tiers of Audit Competency: The Essence of Effective Auditing by Ann Butera; ISBN 9781498738491

The Internal Audit Charter

Patrick Onwura Nzechukwu

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The Internal Audit Charter, also referred to as "terms of reference," spells out the purpose, authority, and responsibility of the internal audit function of any organization. The charter provides the framework for the conduct of the internal audit function in any organization. It also provides a basis for the appraisal of the operations of the internal audit function and acts as a formal written agreement with management about the role and responsibility of the internal audit within the organization. This chapter from Internal Audit Practice from A to Z discusses the purpose, scope, authority, and responsibility of an internal audit charter.


About the Book

Internal Audit Practice from A to Z by Patrick Onwura Nzechukwu; ISBN 9781498742054 From Internal Audit Practice from A to Z by Patrick Onwura Nzechukwu et al.; ISBN 978-1-4987-4205-4. CRC Press, 2016.


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