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It explains when and how to apply the template across institutional strengthening, capacity building, and accompaniment activities, while recommending no removal or modification of template sections. The charter content covers mission and purpose, professional standards, reporting lines, authority, independence and objectivity, scope, and responsibility, including requirements for risk-based plans, audit execution, reporting, and follow-up.\u003C/p>","\u003Cp>Annex 4: Internal Audit Charter Template  \u003C/p>\u003Cp>FINANCIAL MANAGEMENT/ FINANCIAL REPORTING AND ASSURANCE ARRANGEMENT  \u003C/p>\u003Cp>What is this tool?  \u003C/p>\u003Cp>The tool is a template with guidance for documenting an internal audit charter.  \u003C/p>\u003Cp>Why do you use it?  \u003C/p>\u003Cp>The template is used as a job aid to develop an internal audit charter.  \u003C/p>\u003Cp>When do you use it?  \u003C/p>\u003Cp>The template is used by organizations when they review their internal controls and assurance systems and processes with the aim of strengthening those, more specifically when there is an identified need to strengthen their internal audit function.  \u003C/p>\u003Cp>How do you use it with an Institutional Strengthening Activity?  \u003C/p>\u003Cp>Relevant staff should review the template with the guidance provided and should fill in with the content applicable to their organization. It is recommended that the organizations do not change or remove any of the sections in the template as this job aid has been developed based on the Institute of Internal Auditors’ position paper The Internal Audit Charter (2019) .  \u003C/p>\u003Cp>How do you use it with a Capacity Building Activity?  \u003C/p>\u003Cp>The template is used in a training program to walk participants through the key sections and respective content to be covered in an internal audit charter.  \u003C/p>\u003Cp>How do you use it with an Accompaniment Activity?  \u003C/p>\u003Cp>The template is used as a blueprint to accompany partner organizations develop an internal audit charter.  \u003C/p>\u003Cp>—1—  \u003C/p>\u003Cp>ANNEX 4: INTERNAL AUDIT CHARTER TEMPLATE  \u003C/p>\u003Cp>©2021 Catholic Relief Services. All Rights Reserved. 21MK-325657M  \u003C/p>\u003Cp>Internal Audit Charter Template 1  \u003C/p>\u003Cp>Mission and Purpose:  \u003C/p>\u003Cp>Outline the overall mission and purpose of the internal audit function.  \u003C/p>\u003Cp>Professional Standards:  \u003C/p>\u003Cp>State the professional standards, including for ethical performance, to be followed by the internal audit function. Those should be prescribed by international standard-setting bodies for the internal audit profession, like The Institute of Internal Auditors.  \u003C/p>\u003Cp>Reporting Lines:  \u003C/p>\u003Cp>State the functional and administrative reporting relationship in the organization, i.e.:  \u003C/p>\u003Cp>• functional reporting-to the Finance and/or Audit Committee, or to the governing body (or equivalent) in the absence of the former;  \u003C/p>\u003Cp>• administrative reporting-to the Senior Director (i.e. Head of Organization).  \u003C/p>\u003Cp>Authority:  \u003C/p>\u003Cp>State the authorization granted to the internal audit function, such as:  \u003C/p>\u003Cp>• internal auditors should have authorization for full and complete access to any of the organization’s records (manual or electronic), physical properties, and personnel relevant to an audit engagement;  \u003C/p>\u003Cp>• the Chief Audit Executive (CAE) (the Internal Audit Director) should have direct and unrestricted access to the Finance and/or Audit Committee or to the governing body, as applicable.  \u003C/p>\u003Cp>Independence and Objectivity:  \u003C/p>\u003Cp>Include statements that ensure the independence and objectivity of the internal audit function, such as:  \u003C/p>\u003Cp>• the CAE will ensure that the internal audit activity remains free of conditions that threaten the ability of the activity to carry out its activities in an unbiased matter;  \u003C/p>\u003Cp>• internal auditors will have no direct operational responsibility or any authority over any of the activities or operations audited; they will not develop and install procedures, prepare records, or engage in activities which would normally be reviewed by internal auditor;  \u003C/p>\u003Cp>• the CAE is required to confirm at least annually the independence of the internal audit activity to the Finance and/or Audit Committee or to the governing body, as applicable.  \u003C/p>\u003Cp>Scope:  \u003C/p>\u003Cp>Outline the overall scope of the internal audit function-evaluate objectively the adequacy and effectiveness of the organization’s governing, risk management and control processes.  \u003C/p>\u003Cp>State that the CAE will report periodically to senior management and the Finance and/or Audit Committee or to the governing body, as applicable, on the results of the internal audit function.  \u003C/p>\u003Cp>Responsibility:  \u003C/p>\u003Cp>Outline the scope of the internal audit function. In principle, the scope should \u003C/p>","cbCaihr0ZOEeLFIf","https://ap.wps.com/l/cbCaihr0ZOEeLFIf","pdf",242893,"English","# Annex 4: Internal Audit Charter Template\n## Tool usage and guidance\n## Internal Audit Charter template sections","[{\"question\":\"What is Annex 4 used for?\",\"answer\":\"Annex 4 is used as a template and job aid to document and develop an internal audit charter.\"},{\"question\":\"When should organizations use this template?\",\"answer\":\"Organizations use it when reviewing internal controls and assurance systems and processes, particularly when there is a need to strengthen the internal audit function.\"},{\"question\":\"What key areas does the internal audit charter template include?\",\"answer\":\"It includes mission and purpose, professional standards, reporting lines, authority, independence and objectivity, scope, and responsibility, including audit planning, reporting, and follow-up.\"}]",1789285628]