TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

INTERNAL AUDIT CHARTER [1 record]

Record 1 2024-08-29

English

Subject field(s)
  • Business and Administrative Documents
  • Management Operations
  • Auditing (Accounting)
DEF

... "a formal document that includes the internal audit function's mandate, organizational position, reporting relationships, scope of work, types of services, and other specifications."

CONT

An internal audit charter typically provides a general description of the scope of systems and practices to be subject to internal audits. Beyond this general description, expectations should be as clear as possible about the mission of internal audit—what it is supposed to do in respect of the systems and practices that it audits, and how it is supposed to benefit the organization.

French

Domaine(s)
  • Écrits commerciaux et administratifs
  • Opérations de la gestion
  • Vérification (Comptabilité)
DEF

[...] document officiel qui précise la mission, les pouvoirs et les responsabilités de l'audit interne.

CONT

La charte d'audit interne est le document [...] qui établit le cadre d'action, l'autorité et les responsabilités de la fonction d'audit interne au sein de l'institution. Elle définit les objectifs, le champ d'application et les principes directeurs de l'audit interne, tout en définissant les attentes de l'institution à l'égard du [bureau d'audit interne].

Spanish

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