Internal Audit Authority

The Chief Audit Executive will report administratively to the Chief Deputy Secretary and functionally to the Internal Audit Committee (Committee). The Committee will establish, maintain, and assure that that OIA has sufficient resources and authority to fulfill its duties by approving the internal audit charter and the annual risk-based, and agile internal audit plan.

OIA shall be granted full, free, and unrestricted access to all of the Department's records, physical properties, and personnel relevant to any audit function. All employees shall assist the internal audit in fulfilling its roles and responsibilities. Internal audit shall also have free and unrestricted access to the Secretary and Chief Deputy Secretary. All internal audit duties will be executed with strict accountability for confidentiality and safeguarding of records and information.

Professional Standards

OIA shall be governed by adherence to the mandatory elements of IIA Global Standards, including the Core Principles for the Professional Practice of Internal Auditing, the Definition of Internal Auditing, the Code of Ethics, and the International Standards for the Professional Practice of Internal Auditing (Standards). This mandatory guidance constitutes principles of the fundamental requirements for the professional practice of internal auditing and for evaluating the effectiveness of the internal audit activity's performance.

The Chief Audit Executive (CAE) will report periodically to senior management and the Department's Audit Committee regarding OIA's conformance to the Code of Ethics and the Standards. In addition, the internal audit function will adhere to relevant Department policies and procedures and the OIA Policies & Procedures Manual.

Independence & Objectivity

The Chief Audit Executive will confirm to the Audit Committee, at least annually, the organizational independence of the internal audit activity.

With the exception of Committee responsibilities, all internal audit activities shall remain free of influence by any element in the Department, including matters of audit selection, scope, procedures, frequency, timing, or report content to permit maintenance of a necessary independent and objective mental attitude.

Internal auditors will exhibit the highest degree of professional objectivity in gathering, evaluating, and communicating information about the activity or process being examined. Internal auditors will make a balanced assessment of all relevant circumstances and not be unduly influenced by self-interests or others in forming judgments.

Internal auditors will avoid conflicts of interest and shall have no direct operational responsibility or authority over any of the activities they review. Accordingly, they shall not implement internal controls, develop procedures, install systems, prepare records, or engage in any other activity that may impair the internal auditor's judgment.