Which of the following documents should specify roles and responsibilities within an IT audit organization?
Which of the following documents should specify roles and responsibilities within an IT audit organization?
The audit charter is a formal document that outlines the purpose, authority, and responsibility of the audit organization. It should specify the roles and responsibilities within the IT audit organization, including the independence, scope of the internal audit function, access to records and personnel, and the accountability mechanisms. The audit charter serves as a foundational document that provides the framework for the conduct of the internal audit function and is approved by senior management or the board of directors.
organization chart
The audit charter is a formal document that outlines the purpose, authority, and responsibility of the audit organization. It should specify the roles and responsibilities within the IT audit organization, including the scope of the internal audit function, independence, access to records and personnel, and the accountability mechanisms. The audit charter serves as a foundational document that provides the framework for the conduct of the internal audit function and is approved by senior management or the board of directors.