Liability of Internal Audit Charter
What is the liability of Internal Audit Charter?
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Charter explains the independence, mission and objectivity, responsibilities and scope, accountability, authority and standards of the Internal Audit purpose.
A charter is essentially a grant or delegation of authority from a person or organization of authority to a further person or organization. The reason of an internal audit charter is to induce the departments that requirement to be audited to give the information required by the auditor. Devoid of this charter or similar authority most managers would not see any advantage to being audited and would likely rebuff to provide anything the auditor needed.
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