The CIA Part 2 – Internal Audit Charter course introduces learners to the essential document that defines the purpose, authority, and responsibility of the internal audit function within an organization. The Internal Audit Charter acts as a formal agreement between the audit team, management, and the board, ensuring clarity in roles and expectations. This course explains how to draft, implement, and maintain a charter that aligns with professional standards and organizational goals. Learners will explore key components of the charter, including scope of work, reporting lines, independence, and access to records. By understanding these elements, auditors can operate with objectivity and provide credible assurance and consulting services. The course also highlights the significance of regular charter reviews to adapt to organizational changes, regulatory updates, and evolving risk landscapes. Through practical examples and templates, participants will gain insight into how a well-structured audit charter enhances governance, ensures compliance, and strengthens the internal audit function. By the end of the course, learners will be able to develop or evaluate an Internal Audit Charter that effectively supports audit activities and organizational objectives.