Who this is for

Built for internal audit function, audit committee oversight, and business units subject to audit engagements.

Every section below is included in your download, summaries only shown here, not the policy text.

• —

  Document control

  Owner, version, review cycle, and approval fields ready to customize.

• 1

  Purpose

  Why this policy exists and the outcomes it supports.

• 2

  Scope

  Who and what systems, locations, and activities are in scope.

• 3

  Definitions

  Key terms defined in a table for consistent interpretation.

• 4

  Roles and responsibilities

  Accountability for executives, owners, managers, staff, and IT.

• 5

  Policy requirements

  Numbered, audit-ready controls you can adopt or tailor.

• 6–8

  Exceptions, monitoring, enforcement

  Exception process, review cadence, and consequences of non-compliance.

• 9–10

  Regional compliance and framework mapping

  US, EU, and global obligations plus mapped control themes.

• A–C

  Appendices

  Customization notes, document history, and approval signatures.

Requirement themes addressed, not the verbatim policy language.

• Maintain risk-based annual internal audit plan approved by audit committee or…
• Ensure internal audit independence from operational management of audited areas.
• Scope engagements using COSO, ISO, SOC
• Issue reports with rated findings, root cause, agreed remediation
• Track remediation to closure within agreed timelines
• Coordinate with external auditors to avoid duplication and share plans.
• Protect whistleblower and confidential sources during audits.
• Perform follow-up audits validating closure of high-risk findings.
• Report aggregate audit results and themes to audit committee quarterly.
• Retain workpapers per professional standards and retention policy.