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Template - Internal Audit Charter


About this template

The Internal Audit Charter details the role and responsibilities within an organisation. The Charter is a requirement of the International Standards for the Professional Practice of Internal Auditing (Standards). 


The IIA also has a great template / example Internal Audit Charter which may be more appropriate for your and your audit department. A copy of their example Internal Audit Charter can be accessed here for free.


This template provides only one way to lay out your Internal Audit Charter as well as the headers which should be factored into your Charter. It does not provide the content, as this should be relevant and appropriate to your organisation.


Why use this template

An Internal Audit Charter helps ensure the audit team and business are aligned and understand the role and responsibilities of the Internal Audit function. The Internal Audit Code of Practice also suggests that the Internal Audit Charter be published, making it publicly available. This template has been designed to be both easy to understand, but also engaging and aligned to the Standards.


When to use this template

This template should be used from the moment an audit function is established and should be reviewed annually, with senior management / Board approval.


Things to be careful about

Should you be required to publish your Internal Audit Charter, as per the Code of Practice, care should be taken to ensure it is easy to understand and manages expectations. Because of this, only example headers have been provided, with audit teams taking responsibility for developing the content and any additional headers for the Charter. 

AP1 - Internal Audit Charter

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  • The information contained in this template is of a general nature and is for information purposes only.


    My Audit Spot assumes no responsibility for errors or omissions in the contents of the template and any assocaited information.


    In no event shall My Audit Spot be liable for any special, direct, indirect, consequential, or incidental damages or any damages whatsoever, arising out of or in connection with the use of the template or the contents of the template and any assocaited information. My Audit Spot reserves the right to make additions, deletions, or modifications to the contents on the template and any associated information at any time without prior notice. 


    All disclaimers can be viewed here: https://www.myauditspot.com//legal-stuff.


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