Office of Internal Audit (OIA)

OIA was established per the North Carolina General Statutes (Chapter 143 - Article 79). The North Carolina Council of Internal Audit has authority to set policies and provide guidance related to OIA activities.

The purpose of the internal audit function is to strengthen the Department of Environmental Quality’s ability to create, protect, and sustain value by providing the board and management with independent, risk-based, and objective assurance, advice, insight, and foresight.

The Office of Internal Audit enhances DEQ’s:

  • Successful achievement of its objectives
  • Governance, risk management, and control processes
  • Decision-making and oversight
  • Reputation and credibility with its stakeholders
  • Ability to serve the DEQ community

The Office of Internal Audit is most effective when:

  • Internal auditing is performed by competent professionals in conformance with the Institute of Internal Auditors’ Global Internal Audit Standards, which are set in the public interest.
  • The internal audit function is independently positioned with direct accountability to the DEQ Audit Committee.
  • Internal auditors are free from undue influence and committed to making objective assessments.

Commitment to Adhering to the Global Internal Audit Standards

The Department of Environmental Quality’s internal audit function will adhere to the mandatory elements of The Institute of Internal Auditors' International Professional Practices Framework, which are the Global Internal Audit Standards and Topical Requirements. The chief audit executive will report [periodically] to the board and senior management regarding the internal audit function’s conformance with the Standards, which will be assessed through a quality assurance and improvement program.

Reference: IIA Global Standard Domain I.

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