The internal audit charter establishes the position of the internal audit activity within the organization from a functional and administrative perspective.
The internal audit charter authorizes access to records, personnel, and physical properties relevant to the performance of engagements.
The internal audit charter defines the scope of internal audit activities.
The mandatory nature of the Core Principles for the Professional Practice of Internal Auditing, the Code of Ethics, the Standards, and the Definition of Internal Auditing is recognized in the internal audit charter.
Internal auditors do not subordinate their judgment in audit matters to others.
The internal audit activity is free from conditions that threaten the ability of the internal audit activity to carry out its internal audit responsibilities in an unbiased manner.
(HINT: 2 WORDS) The CAE communicates and interacts directly with the board.
Internal auditors must possess the knowledge, skills, and other competencies needed to perform their individual responsibilities.
(HINT: 3 WORDS) Internal auditors must apply the care and skill expected of a reasonably prudent and competent internal auditor.
(HINT: 2 WORDS) Internal auditors enhance their knowledge, skills, and other competencies through continuing professional development.
The chief audit executive must develop and maintain a quality assurance and improvement program that covers all aspects of the internal audit activity.
(HINT: 2 WORDS) There is evidence of ongoing monitoring of the performance of the internal audit activity.
(HINT: 2 WORDS) Must be conducted at least once every five years by a qualified, independent assessor or assessment team from outside the organization.
The chief audit executive must communicate the results of the quality assurance and improvement program to senior management and the board.
When nonconformance with the Code of Ethics or the Standards impacts the overall scope or operation of the internal audit activity, the chief audit executive must disclose the ______________________ and the impact to senior management and the board.
The chief audit executive must establish a risk-based plan to determine the priorities of the internal audit activity, consistent with the organization’s goals.
The chief audit executive must _______________ the internal audit activity’s plans and resource requirements, including significant interim changes, to senior management and the board for review and approval.
The internal audit activity must evaluate the design, implementation, and effectiveness of the organization’s ethics-related objectives, programs, and activities.
The plan for each ____________ considers the organization’s strategies, objectives, and risks relevant to the ________________.

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Quality crossword




Unit 4 Review


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What is a crossword?

Crossword puzzles have been published in newspapers and other publications since 1873. They consist of a grid of squares where the player aims to write words both horizontally and vertically.

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Some of the words will share letters, so will need to match up with each other. The words can vary in length and complexity, as can the clues.

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If this is your first time using a crossword with your students, you could create a crossword FAQ template for them to give them the basic instructions.

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