Internal Audit Charter: Minimum requirements to comply with IIA Standards
Introduction The Institute of Internal Auditors (IIA) published the Global Internal Audit Standards (GIAS) in January, 2024. The GIAS will become effective January 9, 2025. Domain III on Governing the Internal Audit Function includes Standard 6.2 Internal Audit Charter. From a governance perspective, this is the most important Standard as the Internal Audit Charter includes […]