Governing Charters Supporting Internal Audit Operations
University of North Carolina at Chapel Hill
Office of Internal Audit Charter
and
Audit, Compliance, and Risk Management Committee Charter
Role
The Office of Internal Audit function is governed by the Audit, Compliance, and Risk Management Committee of the University’s Board of Trustees (Board). The Office of Internal Audit department’s responsibilities are defined by the Board as part of its oversight role. Two charters exist supporting operations of the internal audit function at Carolina. These comprise the (1) Office of Internal Audit Charter and the (2) Audit, Compliance, and Risk Management Committee Charter. Both documents are periodically reviewed and updated. Current charters are provided below: