2.
ACCOUNTABILITY
The Internal Audit Service is under the authority of the Member of the Commission
responsible for internal audit
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.
The Internal Audit Service shall report and be accountable functionally to the Audit Progress
Committee
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to:
report significant issues related to the audited activities of the Commission, including
potential improvements to those processes;
provide annually, on the basis of the nature and scope of the work of the Internal
Audit Service, an overall opinion on the state of financial management in the
Commission;
report at least annually to the Audit Progress Committee on the Internal Audit
Service mission, authority and responsibility and performance in relation to the
annual audit plan. Reporting should also include significant risk exposures and
control issues, corporate governance issues and other matters needed or requested by
the Commission.
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