Services · Scale-Up

Internal Audit Charter

IAC

Develops or updates the internal audit charter, including mandate, authority, independence, scope, reporting line, access rights and responsibilities.

What changes

Stronger accountability, transparency, risk management, assurance coverage and governance oversight.

What you get

Approved Internal Audit Charter, adopted by the governing board or Audit & Risk Committee IAC001
Independence safeguards annex: staff rotation and cooling-off rules with the signed independence declaration form IAC002
Board / RAC approval pack: briefing note with the adoption record IAC003
Annual charter review checklist IAC004

What has to come first

NAHNeeds Assessment Report - National Head Quarters or NABNeeds Assessment Report - Branch/District Recommended

Needs assessment findings ground the mandate and scope in the HNS actual control environment
RACTORs of Risk & Audit Committee along with updates to JDs of members Recommended

A constituted Risk & Audit Committee gives the charter a functioning reporting line and oversight body

Who is involved

From the National Society's side. This is what the engagement asks of your people.

Your own staff work alongside the adviser throughout, so this is a commitment of their time as well as the Centre's. Ask in the request and you are given the day estimate per role before anything is signed.

Role	What they do
HNS Governing Board	Adopts the charter
HNS Audit & Risk Committee	Reviews, recommends and oversees
HNS Secretary General	Endorses and resources the function
HNS Finance Director	Coordinates inputs
Head of Internal Audit / internal audit staff	Operate under the charter
HNS Legal and Compliance	Checks alignment with statutes and law
GFDC delivery team	Drafts and advises

How it is measured

Indicator	Target	Evidence
Charter drafted and cleared internally within target time of kick-off	6 weeks	Cleared draft with review record
Charter formally adopted by the governing board or RAC	Within 12 weeks of kick-off	Board / RAC minutes recording adoption
Independence safeguards operating	Signed declarations on file for every assignment; rotation and cooling-off register maintained	Declarations file; rotation register
Charter reviewed on cycle	Once per year	IAC004 review record presented to the RAC

Tools

4 of 4 ready to download.

IAC001 Internal Audit Charter template (Movement-adapted) Template DOCX
IAC002 Independence safeguards annex with declaration form Template DOCX
IAC003 Board / RAC approval pack Template DOCX
IAC004 Annual charter review checklist Checklist DOCX

Standards

IIA International Professional Practices Framework (IPPF)
COSO Internal Control - Integrated Framework
HNS Delegation of Authority (DoA) and governance ToRs
NGO accountability and governance standards
HNS Internal Audit Charter and risk-based audit plan
IIA Three Lines Model

Request this service

The form arrives with IAC filled in. You can change it, and you do not have to be sure.

Request IAC

Code: IAC
Tier: Scale-Up
Outcome area: 2 · Governance, risk, accountability and assurance
Deliverables: 4
Tools: 4 of 4

Comes before

8 services name this one as a prerequisite.

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