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Audit charter     Print

The charter of the internal audit activity is a formal written document that defines the activity’s purpose, authority, and responsibility.

The charter should
(a) establish the internal audit activity’s position within the organisation;
(b) authorize access to records, personnel, and physical properties relevant to the performance of engagements; and
(c) define the scope of internal audit activities.


Dutch audit charter
French charte d'audit


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