The Institute of Internal Auditors
Research Paper for the Institute of Internal Auditors on the Status and Independence of the Internal Audit Function
A draft research questions. Analyze and add more lets discuss.
Group Internal Audit Division
Ph. (263) 4 - 705001-9 / 706050-2 / 792632 Ext. 2100
Cell. (263) 11 408 448
Q1 Yes NO Comment (Type in)
The status of the Internal Audit function affects my effectiveness
Q2 Yes NO Comment
The Head of the Internal Audit is part of the Executive Management
Q3 Yes NO Comment
If Yes to Q3, does his / your involvement in Executive Management affect his / your independence?
Q4 Yes NO Comment
The Head of Internal Audit reports to the CEO administratively and to the audit committee functionally.
Q5 Yes NO Comment
Who sets compensation for the Head of Audit?
Q6 Yes NO Comment
Who hires and fires the Head of audit,
Q7 Yes NO Comment
My salary and other benefits match my status in the organization in comparison to the Organizational structure.
Q8 Yes NO Comment
As an Internal Auditor, job security considerations affect my independency.
Q9 Yes NO Comment
In the process of audit investigations, can you report adverse findings of a damaging nature involving the head of you organization. What are your considerations to reach a decision to report or not to report?
Q10 Yes NO Comment
Where / who do you circulate your audit reports to?
Q11 Yes NO Comment
Who approves the audit charter and plan
Q12 Yes NO Comment
If you have put adverse findings about senior management that relates to any form of abuse of office, can your CEO talk you into removing the damaging material from your report before its finalized? What would be