unified
UC-AUDIT-01 — Maintain an independent internal audit function
The organization maintains an internal audit function that provides the board and management with independent, risk-based, and objective assurance, advice, insight, and foresight to protect and sustain organizational value. The function is positioned independently of management activities it audits: the chief audit executive reports functionally to the board, holds the qualifications and competencies the role requires, and has unrestricted access to the board. Independence is affirmed to the board at least annually.
Record JSON · Open in map · Data retrieval guide
Catalog revision: 24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028. A connection does not establish full coverage.
Attributes
- domain
- Compliance, Audit & Assurance
- type
- preventive
- category
- administrative
Details
- unified_id
- UC-AUDIT-01
- title
- Maintain an independent internal audit function
- statement
- The organization maintains an internal audit function that provides the board and management with independent, risk-based, and objective assurance, advice, insight, and foresight to protect and sustain organizational value. The function is positioned independently of management activities it audits: the chief audit executive reports functionally to the board, holds the qualifications and competencies the role requires, and has unrestricted access to the board. Independence is affirmed to the board at least annually.
- domain
- Compliance, Audit & Assurance
- control_type
- preventive
- control_category
- administrative
- members
- framework
- iia-2024
- control_id
- Purpose
- coverage
- partial
- delta
- the Purpose principle spans the full internal-audit value proposition - assurance, advice, insight, and foresight - beyond the independence-and-positioning objective of this control
- relationship
- intersects_with
- framework
- iia-2024
- control_id
- Principle 7
- coverage
- partial
- delta
- Principle 7 also encompasses board-approved mandate authorities satisfied by companion board-oversight controls (Std 6.x home), beyond organizational independence and CAE qualifications
- relationship
- intersects_with
- framework
- iia-2024
- control_id
- Std 7.1
- coverage
- partial
- delta
- board governance authorities - approving the audit mandate/charter, CAE appointment/removal and remuneration, and the audit budget/resources - satisfied by companion board-oversight controls (Std 6.x home)
- relationship
- intersects_with
- framework
- iia-2024
- control_id
- Std 7.2
- coverage
- full
- relationship
- superset_of
- guidance
Source
No record-specific source URL is provided.
Connections
- UC-AUDIT-01 — Maintain an independent internal audit function maps_to Purpose — Purpose of Internal Auditing — Internal auditing strengthens the organization's ability to create, protect, and sustain value by providing the board and management with independent, risk-based, and objective assurance, advice, insight, and foresight.
- framework
- iia-2024
- control_id
- Purpose
- coverage
- partial
- delta
- the Purpose principle spans the full internal-audit value proposition - assurance, advice, insight, and foresight - beyond the independence-and-positioning objective of this control
- relationship
- intersects_with
- source_version
- 2024 edition
- provenance
- mapper
- coworkcanvas-compliance-graph
- reviewDate
- 2026-09-07
- direction
- canonical_to_source
- defaultConfidence
- medium
- defaultStatus
- active
- note
- Each member is a documented relationship claim from the canonical unified control to a source control or guidance proposition. relationship: equal|superset_of (full) / intersects_with|subset_of (partial) / informs (guidance). confidence 'medium' = single-mapper, documented, not yet externally corroborated. source_version is the member framework's edition from the standard version register.
- UC-AUDIT-01 — Maintain an independent internal audit function maps_to Std 7.1 — Organizational Independence
- framework
- iia-2024
- control_id
- Std 7.1
- coverage
- partial
- delta
- board governance authorities - approving the audit mandate/charter, CAE appointment/removal and remuneration, and the audit budget/resources - satisfied by companion board-oversight controls (Std 6.x home)
- relationship
- intersects_with
- source_version
- 2024 edition
- provenance
- mapper
- coworkcanvas-compliance-graph
- reviewDate
- 2026-09-07
- direction
- canonical_to_source
- defaultConfidence
- medium
- defaultStatus
- active
- note
- Each member is a documented relationship claim from the canonical unified control to a source control or guidance proposition. relationship: equal|superset_of (full) / intersects_with|subset_of (partial) / informs (guidance). confidence 'medium' = single-mapper, documented, not yet externally corroborated. source_version is the member framework's edition from the standard version register.
- UC-AUDIT-01 — Maintain an independent internal audit function mitigates Lack of independent audit and compliance review
- strength
- primary
- rationale
- An independent internal audit function reporting functionally to the board is exactly the independent-assurance capability whose absence defines this risk.
- Internal Audit Charter, Independence & Board Governance Cycle operates UC-AUDIT-01 — Maintain an independent internal audit function
- Quality Assurance & Improvement Program Cycle tests UC-AUDIT-01 — Maintain an independent internal audit function
- UC-AUDIT-01 — Maintain an independent internal audit function mitigates Inadequate board and management oversight of risk and control
- strength
- related
- rationale
- CAE functional reporting and unrestricted board access give the board independent assurance, supporting effective oversight of risk and control.
- UC-AUDIT-01 — Maintain an independent internal audit function maps_to Std 7.2 — Chief Audit Executive Qualifications
- framework
- iia-2024
- control_id
- Std 7.2
- coverage
- full
- relationship
- superset_of
- delta
- Not provided
- source_version
- 2024 edition
- provenance
- mapper
- coworkcanvas-compliance-graph
- reviewDate
- 2026-09-07
- direction
- canonical_to_source
- defaultConfidence
- medium
- defaultStatus
- active
- note
- Each member is a documented relationship claim from the canonical unified control to a source control or guidance proposition. relationship: equal|superset_of (full) / intersects_with|subset_of (partial) / informs (guidance). confidence 'medium' = single-mapper, documented, not yet externally corroborated. source_version is the member framework's edition from the standard version register.
- UC-AUDIT-01 — Maintain an independent internal audit function maps_to Principle 7 — Positioned Independently
- framework
- iia-2024
- control_id
- Principle 7
- coverage
- partial
- delta
- Principle 7 also encompasses board-approved mandate authorities satisfied by companion board-oversight controls (Std 6.x home), beyond organizational independence and CAE qualifications
- relationship
- intersects_with
- source_version
- 2024 edition
- provenance
- mapper
- coworkcanvas-compliance-graph
- reviewDate
- 2026-09-07
- direction
- canonical_to_source
- defaultConfidence
- medium
- defaultStatus
- active
- note
- Each member is a documented relationship claim from the canonical unified control to a source control or guidance proposition. relationship: equal|superset_of (full) / intersects_with|subset_of (partial) / informs (guidance). confidence 'medium' = single-mapper, documented, not yet externally corroborated. source_version is the member framework's edition from the standard version register.
- UC-AUDIT-01 — Maintain an independent internal audit function mitigates Negligent advisory activities and breach of duty of care
- strength
- related
- rationale