unified
UC-AUDIT-02 — Establish a board-approved internal audit mandate and charter
The board establishes and approves the internal audit mandate - the function's authority, role, and responsibilities - and documents it in an internal audit charter that is reviewed and reapproved periodically. The charter grants unrestricted access to the records, personnel, and physical property relevant to engagements, and the board and senior management visibly champion and support the mandate. The approved charter and review records are retained.
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-02
- title
- Establish a board-approved internal audit mandate and charter
- statement
- The board establishes and approves the internal audit mandate - the function's authority, role, and responsibilities - and documents it in an internal audit charter that is reviewed and reapproved periodically. The charter grants unrestricted access to the records, personnel, and physical property relevant to engagements, and the board and senior management visibly champion and support the mandate. The approved charter and review records are retained.
- domain
- Compliance, Audit & Assurance
- control_type
- preventive
- control_category
- administrative
- members
- framework
- iia-2024
- control_id
- Principle 6
- coverage
- full
- relationship
- superset_of
- framework
- iia-2024
- control_id
- Std 6.1
- coverage
- full
- relationship
- superset_of
- framework
- iia-2024
- control_id
- Std 6.2
- coverage
- full
- relationship
- superset_of
- framework
- iia-2024
- control_id
- Std 6.3
- coverage
- full
- relationship
- superset_of
- guidance
Source
No record-specific source URL is provided.
Connections
- Quality Assurance & Improvement Program Cycle tests UC-AUDIT-02 — Establish a board-approved internal audit mandate and charter
- UC-AUDIT-02 — Establish a board-approved internal audit mandate and charter mitigates Lack of independent audit and compliance review
- strength
- primary
- rationale
- A board-approved mandate/charter granting unrestricted access to records and personnel establishes the authority for independent audit to operate.
- UC-AUDIT-02 — Establish a board-approved internal audit mandate and charter maps_to Std 6.1 — Internal Audit Mandate
- framework
- iia-2024
- control_id
- Std 6.1
- 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-02 — Establish a board-approved internal audit mandate and charter maps_to Principle 6 — Authorized by the Board
- framework
- iia-2024
- control_id
- Principle 6
- 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-02 — Establish a board-approved internal audit mandate and charter mitigates Financial-statement fraud and management override
- strength
- related
- rationale
- Board and senior-management support with unrestricted access give internal audit the independence to detect and deter management override.
- UC-AUDIT-02 — Establish a board-approved internal audit mandate and charter maps_to Std 6.3 — Board and Senior Management Support
- framework
- iia-2024
- control_id
- Std 6.3
- 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-02 — Establish a board-approved internal audit mandate and charter maps_to Std 6.2 — Internal Audit Charter
- framework
- iia-2024
- control_id
- Std 6.2
- 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.
- Internal Audit Charter, Independence & Board Governance Cycle operates UC-AUDIT-02 — Establish a board-approved internal audit mandate and charter