AssureSwarm

workflow

Internal Audit Charter, Independence & Board Governance Cycle

Runs on one Audit item created per governance cycle (audit_type: internal; scope set to the internal-audit charter/independence/board-governance cycle for the period) — the workflow instance attaches to that cycle item and writes to it throughout. The internal audit function and its board-approved charter — a Policy item (policy_type: charter) with its own version lineage — already exist and are reviewed, reaffirmed, or amended here, never recreated. The cycle as a decision-aware procedure: the CAE delivers functional reporting to the audit committee, affirms organizational independence in writing and treats any impairment, reviews and reapproves the board mandate and charter with its unrestricted-access provisions, runs the executive session and committee action on the CAE and the plan and budget, executes the stakeholder communication plan, and retains the governance evidence. Consumes upstream: closed assurance-engagement records (Audit items with their linked Issue findings) produced by the individual engagement workflows, the recommendation-tracking register (Issue items), and the prior cycle's carry-forward (open Issue items plus the prior run's carry-forward list). Named deliverables: the CAE functional reporting pack, the written organizational-independence affirmation, the reaffirmed or reapproved audit charter, the audit-committee minutes and resolution records, the stakeholder communication log, and the control-linked governance evidence set. In scope: the board-governance cycle for the internal audit function itself — charter, independence, committee reporting, and stakeholder communication; out of scope: the individual assurance engagements whose results feed the committee report, which run under their own workflows. Terminal by design: no downstream workflow is chained from this cycle; open threads carry forward to seed the next run of this same cycle.

Record JSON · Open in map · Data retrieval guide

Catalog revision: 24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028. A connection does not establish full coverage.

Attributes

domain
audit
department
internal-audit
lineOfDefense
operate

Details

teams
  • internal-audit
  • executive
domains
  • audit
standards
  • iia-2024
  • coso-ic
sourceTemplateId
workflow-library:audit-internal-audit-charter-independence-board-governance
releaseId
sha256:d0ac12a0fd4a357279d21a76e1ed578eebdbb7f2fbf7bdc0dc9bdb8487e44c53
canonicalUrl
https://workflow-library.com/all/?w=audit-internal-audit-charter-independence-board-governance
capabilities
    mappingStatus
    mapped
    lineOfDefense
    operate
    controls
    • UC-AUDIT-01
    • UC-AUDIT-02
    • UC-AUDIT-03
    • UC-AUDIT-05
    • UC-AUDIT-18
    • UC-AUDIT-27
    roleIntegrity
    activityCount
    4
    ermPhases
    • monitor
    • report
    • cross_cutting
    lineRoles
    • third
    • external
    serviceModes
    • assurance
    • advisory
    • administrative
    warnings

      Source

      No record-specific source URL is provided.

      Download workflow template · Release: sha256:d0ac12a0fd4a357279d21a76e1ed578eebdbb7f2fbf7bdc0dc9bdb8487e44c53

      Connections