The internal audit charter is a formal document that outlines the purpose, authority, and responsibility of the internal audit activity. Among its core functions, it specifically grants the internal audit activity the authority to access records, personnel, and physical properties essential for the performance of audit engagements. This access is crucial for enabling auditors to obtain the necessary information to conduct their work effectively and independently.
Institute of Internal Auditors (IIA) - International Professional Practices Framework (IPPF)
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