Internal Audit Charter
• Ensure conformance of the internal audit department with the Standards , with the following qualifications: • If the internal audit department is prohibited by law or regulation from conformance with certain parts of the Standards , the Internal Audit Manager will ensure appropriate disclosures and will ensure conformance with all other parts of the Standards . • If the Standards are used in conjunction with requirements issued by other authoritative bodies, the Internal Audit Manager will ensure
that the internal audit department conforms with the Standards , even if the internal audit department also conforms with the more restrictive requirements of other authoritative bodies.
Quality Assurance and Improvement Program The internal audit department will maintain a quality assurance and improvement program that covers all aspects of the internal audit department. The program will include an evaluation of the internal audit department’s conformance with the Standards and an evaluation of whether internal auditors apply The IIA’s Code of Ethics. The program will also assess the efficiency and effectiveness of the internal audit department and identify opportunities for improvement. The Internal Audit Manager will communicate to senior management and the Board of Trustees Finance and Audit Committee on the internal audit department’s quality assurance and improvement program, including results of internal assessments (both ongoing and periodic) and external assessments conducted at least once every five years by a qualified, independent assessor or assessment team from outside Central Washington University.
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