I. INTERNAL AUDIT CHARTER - Ministry of Health
I. INTERNAL AUDIT CHARTER - Ministry of Health
I. INTERNAL AUDIT CHARTER - Ministry of Health
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Government Internal Audit Standards, Royal Government <strong>of</strong> Bhutan<br />
20.5.4 External quality review<br />
(a)<br />
The Coordinating Agency should make provision for external quality<br />
reviews to be commissioned periodically from appropriately qualified<br />
and independent reviewers. These reviews should be undertaken at least<br />
once every two years. External quality reviews should appraise:<br />
1. the Charter for the internal audit function.<br />
2. the independence and objectivity <strong>of</strong> internal audit.<br />
3. the efficiency and effectiveness <strong>of</strong> the approach to<br />
formulating the audit strategy and plans.<br />
4. the quality <strong>of</strong> supervision.<br />
5. compliance with these standards.<br />
6. compliance with the internal audit manual.<br />
7. achievement <strong>of</strong> performance standards / indicators.<br />
*******<br />
Internal Audit Section, <strong>Ministry</strong> <strong>of</strong> Finance, Thimphu<br />
Page 28 <strong>of</strong> 28
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