Factsheet - Chief Audit Executive Reporting Line

Factsheet

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Author

IIA-Australia

Date

2025

Topics Explored

Internal Audit, Internal Audit Management

Format

Factsheet

Extract/Description

This Factsheet discusses appropriate reporting lines for the chief audit executive (head of internal audit).

Key Points

Internal audit independence is achieved by the chief audit executive reporting:
- Functionally for operations to the audit committee through the chair.
- Administratively to the chief executive officer.

Relevant Industries

All

Level of Assumed Knowledge

Beginner

Aligned to Global Internal Audit Standards

Yes