unified
UC-AUDIT-03 — Ensure board oversight and support of internal audit
The board oversees the internal audit function through regular interaction with the chief audit executive, including executive sessions without management present, and approves the CAE's appointment, remuneration, evaluation, and removal. The board reviews and approves the internal audit plan and budget and ensures the function has sufficient resources to fulfill its mandate. Board meeting minutes and approvals evidence oversight.
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-03
- title
- Ensure board oversight and support of internal audit
- statement
- The board oversees the internal audit function through regular interaction with the chief audit executive, including executive sessions without management present, and approves the CAE's appointment, remuneration, evaluation, and removal. The board reviews and approves the internal audit plan and budget and ensures the function has sufficient resources to fulfill its mandate. Board meeting minutes and approvals evidence oversight.
- domain
- Compliance, Audit & Assurance
- control_type
- preventive
- control_category
- administrative
- members
- framework
- iia-2024
- control_id
- Principle 8
- coverage
- partial
- delta
- Principle 8 also includes board oversight of quality and external quality assessment (8.3-8.4)
- relationship
- intersects_with
- framework
- iia-2024
- control_id
- Std 8.1
- coverage
- full
- relationship
- superset_of
- framework
- iia-2024
- control_id
- Std 8.2
- coverage
- full
- relationship
- superset_of
- guidance
Source
No record-specific source URL is provided.
Connections
- Internal Audit Charter, Independence & Board Governance Cycle operates UC-AUDIT-03 — Ensure board oversight and support of internal audit
- UC-AUDIT-03 — Ensure board oversight and support of internal audit maps_to Std 8.1 — Board Interaction
- framework
- iia-2024
- control_id
- Std 8.1
- 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-03 — Ensure board oversight and support of internal audit mitigates Discriminatory outcomes from AI in employment
- strength
- related
- rationale
- UC-AUDIT-03 — Ensure board oversight and support of internal audit maps_to Std 8.2 — Resources
- framework
- iia-2024
- control_id
- Std 8.2
- 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-03 — Ensure board oversight and support of internal audit mitigates Inadequate board and management oversight of risk and control
- strength
- related
- rationale
- Board oversight of the CAE, plan, and budget through executive sessions is core machinery strengthening board oversight of risk and control.
- Quality Assurance & Improvement Program Cycle tests UC-AUDIT-03 — Ensure board oversight and support of internal audit
- UC-AUDIT-03 — Ensure board oversight and support of internal audit maps_to Principle 8 — Overseen by the Board
- framework
- iia-2024
- control_id
- Principle 8
- coverage
- partial
- delta
- Principle 8 also includes board oversight of quality and external quality assessment (8.3-8.4)
- 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.