内部审计章程模板.pdf

Model Internal Audit Activity Charter INTRODUCTION: Internal Auditing is an independent and objective assurance and consulting activity that is guided by a philosophy of adding value to improve the operations of the organization. It assists organization in accomplishing its objectives by bringing a systematic and disciplined approach to evaluate and improve the effectiveness of the organizations governance, risk management, internal control. ROLE: The internal audit activity is established by the Board of Directors , Audit Committee, or highest level of governing body (hereafter referred to as the Board). The internal audit activity’s responsibilities are defined by the Board as part of their oversight role. PROFESSIONALISM: The internal audit activity will govern itself by adherence to The Institute of Internal Auditors mandatory guidance including the Definition of Internal Auditing, the Code of Ethics, and the International Standards for the Professional Practice of Internal Auditing (Standards). This mandatory guidance constitutes principles of the fundamental requirements for the professional practice of internal auditing and for evaluating the effectiveness of the internal audit activity’s performance. The Institute of Internal Auditors Practice Advisories, Practice Guides, and Position Papers will also be adhered to as applicable to guide operations. In addition, the internal audit activity will adhere to organization relevant policies and procedures and the internal audit activitys standard operating procedures manual. AUTHORITY: The internal audit activity, with strict accountability for confidentiality and safeguarding records and information, is authorized full, free, a