As the need and support for internal auditing grows, one crucial question is how to create a mandate for a company’s internal audit function—one that can both define the scope of internal audit’s mission, and win support from executives and employees alike. This week, guest columnist Dan Swanson, formerly director of professional practices at the Institute of Internal Auditors, discusses how the charter for an internal audit department should be structured. Inside are suggestions on how to start writing a charter, what should be in it, and how to align the department’s charter and goals with those of the audit committee.
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