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This new guidance is designed to illustrate common practices typically set out in an internal audit activity charter. It has been drafted in a generic manner and may not reflect all legal or regulatory requirements that exist in the reader’s jurisdiction. Additionally, stakeholder expectations may influence the inclusion or deletion of certain practices. Care should be exercised by those adapting this generic model charter to ensure all such requirements are reflected in their customized charter.
The Model Internal Audit Activity Charter acts as a guide to assist with conforming to IIA Standard 1000: Purpose, Authority, and Responsibility and IIA Standard 1010: Recognizing Mandatory Guidance in the Internal Audit Charter.
The Model Audit Committee Charter will be updated later in 2017; the 2013 version can be found here.
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Supplemental guidance restricted to IIA members only.