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a short video based on the internal audit training portal the audit Charter the audit Charter draws together the role position reporting lines and services provided by the internal audit function the charter should cover things such as roles and responsibilities Authority and accountability Independence and objectivity co-sourcing Arrangements reporting and monitoring and standards of audit practice this is important as it describes the agreed relationship between the organization and internal audit and helps Define the range of audit services that have been endorsed by the main board we can argue that the primary audit role is to carry out reviews that consider our five key scope areas which is about clear aims ensuring sound information securing the FM protecting assets and achieving good compliance and it may also be used to defend audit services in the event of a dispute or an awkward audit the scope of audit work is found in IIA standards and represents the things that should be p
