The Global Internal Audit StandardsTM require the use of an internal audit charter, defined as “a formal document that includes the internal audit function’s mandate, organizational position, reporting relationships, scope of work, types of services, and other specifications.”
The “Guide to Customizing the Internal Audit Charter” (either the General Use or Public Sector Use version) and corresponding tool will help IIA members create their own unique charter.
Care should be exercised in adapting this charter template to ensure all such requirements are reflected within the final document.
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