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Unterforen: General Principles, Operational Arrangements and Internal Audit Charter, Specific Responsibilities and Scope of the Internal Audit Function, Person responsible for the Permanent Internal Audit Function, Use of Third-party Experts or Technical Means, Performance of the Internal Audit Function according to an Internal Audit Plan, Obligations regarding the Drawing-up of Reports

A purpose statement is intended to assist internal auditors and internal audit stakeholders in understanding and articulating the value of internal auditing.

Unterforen: Demonstrate Integrity, Maintain Objectivity, Demonstrate Competency, Exercise Due Professional Care

Unterforen: Authorized by the Board, Positioned Independently, Overseen by the Board

Unterforen: Plan Strategically, Manage Resources, Communicate Effectively, Enhance Quality

Unterforen: Plan Engagements Effectively, Conduct Engagement Work, Communicate Engagement Results and Monitor Action Plans