For Whom Internal Auditor Reported To

To achieve their role effectively, internal auditors require executive self-determination from management, to enable open evaluation of management activities and personnel. Although internal auditors are part of company management and paid by the company, the primary customer of internal audit movement is the entity charged with failure to notice of management's activities. This is typically the Audit Committee, a sub-committee of the Board of Directors. To provide independence, nearly all Chief Audit Executives present yourself to the leader of the Audit Committee and can no more than be alive replaced with the accord of with the purpose of character.