Home > Tools > Charters > Internal Audit Charter: Guide and Sample


            
May 8, 2003
Internal Audit Charter: Guide and Sample

The first step in initiating or revitalizing an internal audit function is the development, authorization, and approval of the internal audit charter. This guide has an explanation of the internal audit charter, including the typical language and elements, and a sample to be presented to and approved by the Audit Committee.


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