内部审计

The 内部审计 Charter is the governing document for the Office of 内部审计 (伊). Key components of the 内部审计 Charter are highlighted below. The full Charter is available here to read. 

宗旨及使命

The purpose of the 十大彩票网投平台’s OIA is to provide independent, objective assurance and consulting services designed to add value and improve the University 南阿拉巴马州的行动. The mission of the OIA is to enhance and protect organizational value by providing risk-based and objective assurance, advice, and insight. 伊的 helps the 十大彩票网投平台 (main campus and 美国健康) accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of governance, risk management, and control processes.

标准

伊的 will govern itself by adherence to the mandatory elements of The Institute of 内部审计ors' (IIA) International Professional Practices Framework, including the Core Principles for the Professional Practice of 内部审计ing, the Code of Ethics, the International 标准 for the Professional Practice of 内部审计ing, and the Definition of 内部审计ing.

权威

执行 Director will report functionally to the Audit Committee and administratively (i.e., day-to-day operations) to the 十大彩票网投平台 总统. 执行 Director will have unrestricted access to, and communicate and interact directly with, the Audit Committee and/or the 校董会.

独立性和客观性

Internal auditors will maintain an unbiased mental attitude that allows them to perform engagements objectively and in such a manner that they believe in their work product, that no quality compromises are made, and that they do not subordinate their judgment 十大彩票网投平台审计对他人的影响.