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Adopting policies for the functioning of the internal audit activity will not protect it from actions by management that could weaken its status and effectiveness.
Developing written policies and procedures to serve as standards of performance for the internal audit activity will not protect it from actions by management that could weaken its status and effectiveness.
The charter should establish the internal audit activity's purpose, authority, responsibility, and position within the organization, and it should be approved by the board. This approval gives the internal audit activity protection from actions by management that could weaken its status and effectiveness.
Establishing an audit committee within the board will not, by itself, give the internal audit activity protection from actions by management that could weaken its status and effectiveness.