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 


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