The internal audit manager is responsible for implementing board-approved audit directives. The manager oversees the audit function and provides leadership and direction in communicating and monitoring audit policies, practices, programs, and processes. The internal audit manager should establish clear lines of authority and reporting responsibility for all levels of audit personnel and activities. The internal audit manager also should ensure that members of the audit staff possess the necessary independence, experience, education, training, and skills to properly conduct assigned activities.
The internal audit manager should be responsible for internal control risk assessments, audit plans, audit programs, and audit reports associated with IT. Audit management should oversee the staff assigned to perform the internal audit work, should establish policies and procedures to guide the audit staff, and should ensure the staff has the expertise and resources to identify inherent risks and assess the effectiveness of internal controls in the institution's IT operations.
Board of Directors and Senior Management
Internal IT Audit Staff