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#371281 - 06/09/05 03:29 PM Audit Charter
Anonymous
Unregistered

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.

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Audit
#371282 - 06/09/05 04:17 PM Re: Audit Charter
Anonymous
Unregistered

Look at the IIA website.

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#371283 - 06/09/05 06:23 PM Re: Audit Charter
Anonymous
Unregistered

Thanks! That worked super for the internal part. Any posters out there know where I could look to see charters for external audit and IT audits????

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#371284 - 06/09/05 06:51 PM Re: Audit Charter
Jokerman Offline
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Joined: Nov 2003
Posts: 12,846
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.

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#371285 - 06/09/05 08:27 PM Re: Audit Charter
Anonymous
Unregistered

Audit department charter. Management told me that external audit should be mentioned somewhere in the charter. I guess since part is outsourced.

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#371286 - 06/09/05 10:19 PM Re: Audit Charter
Jokerman Offline
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Joined: Nov 2003
Posts: 12,846
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.

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#371287 - 06/10/05 02:01 PM Re: Audit Charter
AnnRoy Offline
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AnnRoy
Joined: Jun 2002
Posts: 771
South
Jokerman...does the IIA's website have sample copies of audit charters for an audit committee?
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#371288 - 06/10/05 04:40 PM Re: Audit Charter
Jokerman Offline
10K Club
Joined: Nov 2003
Posts: 12,846
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).

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#371289 - 06/10/05 05:37 PM Re: Audit Charter
AKauditor Offline
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Joined: Mar 2004
Posts: 39
Alaska

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#371290 - 06/10/05 06:17 PM Re: Audit Charter
AnnRoy Offline
Platinum Poster
AnnRoy
Joined: Jun 2002
Posts: 771
South
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!!!).

AKauditor....thanks for the link!!
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#371291 - 06/13/05 03:02 PM Re: Audit Charter
Anonymous
Unregistered

I'm looking for an internal charter. Not for the committee, but for the IA department itself.

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#371292 - 06/13/05 03:24 PM Re: Audit Charter
Retired DQ Offline
10K Club
Retired DQ
Joined: Dec 2002
Posts: 40,766
Turnpike Exit 10
AnnRoy, PM me your email address...
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