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Internal Audit Charter

Independence and Objectivity

The DIA will ensure that the IAO remains free of conditions that threaten the ability of internal
auditors to carry out their responsibilities in an unbiased manner, including matters of audit selection, scope, procedures, frequency, timing, and report content. If independence or objectivity is impaired in fact or appearance, the DIA will disclose the details of the impairment to the appropriate parties and relevant Audit Committees.

The IAO will have no direct operational responsibility or authority over any of the activities audited. The internal auditors will refrain from implementing internal controls, developing procedures, installing systems, preparing records, or engaging in any activities that may impair their judgement.

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