Internal Audit Charter
The Internal Audit Charter is an official document which defines the purpose, authority and responsibility of internal audit activity. The Internal Audit Charter establishes:
- The position of internal audit activity in the organization, including the nature of functional relation of the head of Audit & Compliance Service with the Audit & Risk Committee and the Board of Directors;
- Authorization of access to records, staff and physical properties relevant for the carrying out of mission;
- Defines the purpose of the internal audit activity.
Full version of the code can be accessed here: The Internal Audit Charter