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It details the mission and role of Internal Audit, including risk-based assurance, objectivity, and value enhancement for the group. The charter specifies mandate and authority, expectations for responsibility and accountability, organisational structure, independence and objectivity, and key operational practices such as rotation of audit staff, scope and role, due professional care, and professional standards. 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\nDocument Number: S2-0329  \nDocument history  \n\n| Version | Date | Section ID | Changes | Author |\n| --- | --- | --- | --- | --- |\n| Created in 2010 and reviewed annually |  |  |  |  |\n| 2022 | 01/09/2022 | Various | Updates related to ‘other project activities’ i.e., consulting | John Beauchamp |\n| 2023 | 06/11/2023 | Various | Minor updates including job titles. | Nick Fryer / John Beauchamp |\n| 2024 | 04/11/2024 | Various | Updates to reflect new IIA standards and CIIA Code of Practice. | Andrew Muskatello / Nick Fryer |\n| 2025 | 20/11/25 | Various | Minor updates including new IIA Topical Requirements | Andrew Muskatello / Nick Fryer |\n| 2025 v2 | 18/02/2026 | 1.2.1 | Add Bermuda entity | Nick Fryer |\n\nDocument review and approval  \n\n| Version | Date | Name | Reviewer (Y/N) | Approver (Y/N) | Checked against regulatory\u003Cbr>requirements |\n| --- | --- | --- | --- | --- | --- |\n| 2022 | 04/11/2022 | plc Audit and Risk Committee | Y | Y | Y |\n| 2022 | 04/11/2022 | BICI Audit & Risk Committee | Y | Y | Y |\n| 2022 | 04/11/2022 | BFL Audit Committee | Y | Y | Y |\n| 2022 | 04/11/2022 | BAIC Audit & Risk Committee | Y | Y | Y |\n| 2022 | 13/12/2022 | BIdac Board | Y | Y | Y |\n| 2023 | 06/11/2023 | plc Audit Committee | Y | Y | Y |\n| 2023 | 06/11/2023 | BICI Audit & Risk Committee | Y | Y | Y |\n| 2023 | 06/11/2023 | BFL Audit Committee | Y | Y | Y |\n| 2023 | 06/11/2023 | BAIC Audit & Risk Committee | Y | Y | Y |\n| 2023 | 12/12/2023 | BIdac Board | Y | Y | Y |\n| 2024 | 04/11/2024 | plc Audit Committee | Y | Y | Y |\n| 2024 | 04/11/2024 | BICI Audit Committee | Y | Y | Y |\n| 2024 | 04/11/2024 | BFL Audit Committee | Y | Y | Y |\n| 2024 | 04/11/2024 | BAIC Audit & Risk Committee | Y | Y | Y |\n| 2024 | 26/11/2024 | BIdac Audit Committee | Y | Y | Y |\n| 2024 | 06/12/2024 | BESI Audit Committee | Y | Y | Y |\n| 2025 | 20/11/2025 | plc Audit Committee | Y | Y | Y |\n| 2025 | 20/11/2025 | BICI Audit Committee | Y | Y | Y |\n| 2025 | 20/11/2025 | BFL Audit Committee | Y | Y | Y |\n| 2025 | 20/11/2025 | BAIC Audit & Risk Committee | Y | Y | Y |\n| 2025 | 10/12/2025 | BIdac Audit Committee | Y | Y | Y |\n| 2026 | 18/02/2026 | Plc Audit Committee | Informed |  |  |\n\nTable of contents  \n1 About this document ....................................................................................4  \n1.1 Purpose.................................................................................................. 4  \n1.2 Audience ................................................................................................ 4  \n1.3 Document ownership ............................................................................. 4  \n1.4 Document location ................................................................................. 4  \n1.5 Document review ................................................................................... 4  \n2 Internal Audit Charter ..................................................................................4  \n2.1 Mission of Internal Audit........................................................................ 4  \n2.2 Definition and purpose of Internal Audit ................................................ 4  \n2.3 Mandate and authority of Internal Audit ................................................ 5  \n2.4 Responsibility, accountability and expectations ..................................... 6  \n2.5 Organisation .......................................................................................... 8  \n2.6 Independence and objectivity ................................................................ 9  \n2.7 Rotation of audit staff .......................................................................... 10  \n2.8 Nature of work ..................................................................................... 10  \n2.9 Due professional care .............","cbCaikuLvfCfUkbo","https://ap.wps.com/l/cbCaikuLvfCfUkbo","pdf",435554,13,"English","# About this document\n## Purpose\n## Audience\n## Document ownership\n## Document location\n## Document review\n# Internal Audit Charter\n## Mission of Internal Audit\n## Definition and purpose of Internal Audit\n## Mandate and authority of Internal Audit\n## Responsibility, accountability and expectations\n## Organisation\n## Independence and objectivity\n## Rotation of audit staff\n## Nature of work\n## Due professional care\n## Scope and role\n## Professionalism","[{\"question\":\"What is the purpose of the Internal Audit Charter?\",\"answer\":\"The charter defines the purpose, authority and responsibility of the internal audit activity, including how internal audit adds value to the group’s operations.\"},{\"question\":\"Who is the intended audience for the charter?\",\"answer\":\"The charter is for management and the group’s Audit Committees listed in the document.\"},{\"question\":\"How is the charter reviewed and approved?\",\"answer\":\"The document is reviewed and approved annually by the group’s Audit (and Risk) Committees, as delegated by their respective boards.\"}]","Internal Audit Charter - Final 2025 v2.0 | PDF"]