IIA-Australia Factsheet - Chief Audit Executive Reporting

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Author	IIA-Australia
Date	2022
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