IIA-Australia Factsheet - Chief Audit Executive Reporting Line

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Author	IIA-Australia
Date	2025
Topics Explored	Internal Audit
Format	Factsheet
Extract/Description	This Factsheet discusses appropriate reporting lines for the chief audit executive (head of internal audit).
Key Points	Internal audit independence is achieved by the chief audit executive reporting: Functionally for operations to the audit committee through the chair. Administratively to the chief executive officer
Relevant Industries	All
Level of Assumed Knowledge	Beginner
Aligned to Global Internal Audit Standards	Yes