180. Competent authorities should also assess whether the IAF is entrusted with at least the …

Competent authorities should also assess whether the IAF is entrusted with at least the following:

• (a) the appropriateness of the internal control framework, including the adequacy of policy and procedures and the compliance with legal and regulatory requirements;
• (b) the development of an audit plan at least once a year on the basis of the annual internal audit control objectives and to be approved by the management body;
• (c) submitting recommendations based on the findings of their its activities.

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

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