IIA-Australia Factsheet - Who Should Assess Chief Audit Executive Performance?

IIA-Australian Factsheet - Who Should Assess Chief Audit Executive Performance?

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Author	IIA-Australia
Date	2022
Topics Explored	Internal Audit
Format	Factsheet
Extract/Description	Internal audit and CAE performance measures need to be in alignment to what the organisation is trying to achieve, that is linked to the strategic plan and strategic intent.
Key Points	Internal audit performance measures and CAE performance measures should be aligned. Assessment of CAE performance should be done in conjunction with the CAE administrative report, but not with the audit committee being a minor player. The internal audit charter and the audit committee charter should outline the performance assessment process for the CAE.
Relevant Industries	All
Level of Assumed Knowledge	Expert