Basics of internal audit
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The document defines internal audit as an independent, objective function that evaluates risk management, controls and governance to help an organization achieve its objectives. It lists skills like communication, technical expertise, integrity, business acumen and skepticism as important for internal auditors. The document also describes functional and administrative reporting structures and outlines the key components an internal audit charter should include like scope, responsibilities and standards. Finally, it provides an overview of the audit process from planning to closing meetings and recommends training resources on auditing best practices.
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The internal audit department provides independent and objective assurance to help the company accomplish its objectives. It identifies risks, finds better processes, and partners with departments to solve issues. The department reports to the audit committee and develops a risk-based annual audit plan. It audits operations, departments, programs, and processes. The department also receives whistleblower reports and investigates fraud and misconduct.
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- 2. As defined by the Institute of Internal Auditors (IIA), internal audit is “an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.”
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- 5. The internal audit charter is a formal document that defines the internal audit activity's purpose, authority and responsibility. The properly structured internal audit charter should include: Mission and scope of the internal auditing department Accountability of the Chief Audit Executive (CAE) to management and an audit committee Independence of the internal auditing function Responsibilities of the CAE and internal auditing staff Range of authority of the CAE and internal auditing staff Applicable standards of audit practice
- 6. Schedule and plan the audit Coordinate the Audit Plan with others Select the audit team Review previous audit reports Opening meeting Conduct audit Closing meeting
- 7. Want to learn more about audit, and best practices for auditing? ComplianceOnline webinars and seminars are a great training resource. Check out the following links: Risk Based Internal Auditing (RBIA) Internal Auditing Essentials for Medical Device Manufacturers How to Audit GRC Programs? Role of the Audit Committee in Corporate Governance Internal Audit's Role in Enterprise Risk Management OCEG Approved GRC (Governance, Risk and Compliance) Professional Seminar Auditing Technology and IT Investment Management