Ensure the Internal IT Audit Manager reports findings directly to senior management.

UCF ID: 01152

Control Type: Establish Roles

Status: Live

Supporting and supported controls

This control directly supports:

Define the roles and responsibilities of the Internal IT Audit Manager. [UCF Control ID 00680]

There are no supporting controls.

Authority documents complied with:

FFIEC IT Examination Handbook – Audit, August 2003, Pg 4, Pg 8, Exam Tier I Obj 2.6; CODE OF CORPORATE GOVERNANCE 2005, ¶ 13.1; The King Committee on Corporate Governance, Executive Summary of the King Report 2002, March 2002, ¶ 4.1.5

Banking and Finance Guidance

The internal audit manager should report directly to the Board of Directors. [Pg 4, Pg 8, Exam Tier I Obj 2.6, FFIEC IT Examination Handbook – Audit, August 2003]

Other European and African Guidance

The internal audit function should present a report at all audit committee meetings. [¶ 4.1.5, The King Committee on Corporate Governance, Executive Summary of the King Report 2002, March 2002]

Asia and Pacific Rim Guidance

The internal auditor should primarily report to the Chairman and should administratively report to the Chief Executive Officer. [¶ 13.1, CODE OF CORPORATE GOVERNANCE 2005]