Does anyone out there know where I can view a copy of a sample audit charter? I've searched the threads, but can't seem to find anything. Any ideas where to look? Any suggestions would be appreciated! Thanks.
Are you looking for an audit committee charter or an audit department charter? You internal audits of IT should be covered in the scope of the department charter. External auditors don't get charters, they get engagement letters.
I assume you mean that some internal audits are outsourced.
I would think that a charter in that environment would mention that the audit director would work to recommend audit scopes and procedures to the committee, who could approve an outsourcing or co-sourcing arrangement.
I looked on the website but couldn't find one. I would have sworn that they did previously, though.
If you are needing samples look at some proxy filings - public co's have to include them every three years I think (may vary based on exchange - not sure if it's an exchange or SEC rule).
Jokerman...I also thought I had seen one before on the IIA's website (as an IIA member, you would think I should know where everything is locate on the site....NOT!!!).