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.
In addition, the Model Audit Committee Charter was also updated to reflect the 2017 Standards.
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Supplemental guidance restricted to IIA members only.