unified
UC-AUDIT-10 — Manage internal audit financial, human, and technology resources
The chief audit executive manages the function's resources to deliver the approved audit plan: a sufficient budget, recruitment, development, and deployment of qualified personnel, and technology that supports the audit process. Resource sufficiency is reassessed against the plan on a defined cadence, and the impact of any constraints on audit coverage is communicated to senior management and the board.
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-10
- title
- Manage internal audit financial, human, and technology resources
- statement
- The chief audit executive manages the function's resources to deliver the approved audit plan: a sufficient budget, recruitment, development, and deployment of qualified personnel, and technology that supports the audit process. Resource sufficiency is reassessed against the plan on a defined cadence, and the impact of any constraints on audit coverage is communicated to senior management and the board.
- domain
- Compliance, Audit & Assurance
- control_type
- preventive
- control_category
- administrative
- members
- framework
- iia-2024
- control_id
- Principle 10
- coverage
- full
- relationship
- superset_of
- framework
- iia-2024
- control_id
- Std 10.1
- coverage
- full
- relationship
- superset_of
- framework
- iia-2024
- control_id
- Std 10.2
- coverage
- full
- relationship
- superset_of
- framework
- iia-2024
- control_id
- Std 10.3
- coverage
- full
- relationship
- superset_of
- guidance
Source
No record-specific source URL is provided.
Connections
- Quality Assurance & Improvement Program Cycle tests UC-AUDIT-10 — Manage internal audit financial, human, and technology resources
- UC-AUDIT-10 — Manage internal audit financial, human, and technology resources maps_to Std 10.2 — Human Resources Management
- framework
- iia-2024
- control_id
- Std 10.2
- 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-10 — Manage internal audit financial, human, and technology resources maps_to Std 10.3 — Technological Resources
- framework
- iia-2024
- control_id
- Std 10.3
- 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-10 — Manage internal audit financial, human, and technology resources maps_to Principle 10 — Manage Resources
- framework
- iia-2024
- control_id
- Principle 10
- 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-10 — Manage internal audit financial, human, and technology resources mitigates Presentation and disclosure deficiencies
- strength
- related
- rationale
- UC-AUDIT-10 — Manage internal audit financial, human, and technology resources maps_to Std 10.1 — Financial Resource Management
- framework
- iia-2024
- control_id
- Std 10.1
- 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.
- Annual Internal Audit Planning & Resource Management operates UC-AUDIT-10 — Manage internal audit financial, human, and technology resources
- UC-AUDIT-10 — Manage internal audit financial, human, and technology resources mitigates Inadequate board and management oversight of risk and control
- strength
- related
- rationale
- Communicating the impact of resource constraints on audit coverage to the board informs its oversight of assurance gaps.