Back Custom print Link Text Only Rich Text Print

  • Reporting Lines of the Internal Audit Function

    • HC-6.5.58

      The internal audit function must be accountable to the audit committee, on all matters related to the performance of its mandate as described in the internal audit charter. It must also promptly inform the CEO and other related Heads of Functions about its findings.

      Added: April 2018

    • HC-6.5.59

      The internal audit function must inform senior management of all significant findings so that timely corrective actions can be taken. Subsequently, the internal audit function must follow up with senior management on the outcome of these corrective measures. The head of the internal audit function must quarterly report to the audit committee, the status of pending findings.

      Added: April 2018