D-1 D-2 D-3 D-4 Ref # Documents P/O Governance Staff Management Process Comment 01 Audit committee charter P 1000 1200 2000 1100 02 Audit committee agendas and minutes O 1100 1200 2000 (provide for past calendar year to 2600 approval of the internal audit charter and the risk-based plan) 03 (show P 1000 2000 Entity’s organization chart unit heads and internal audit 1100 04 governance structure and O 2100 Entity’s (e.g., strategy selection, ethics, and IT governance) 05 risk management framework O 2100 Entity’s and policies (e.g., ERM process and 06 control framework and policy O 2100 Entity’s (e.g., COSO, delegation of authority, and accountability)
Ref # Documents P/O D-1 Governance D-2 Staff D-3 Management D-4 Process Comment 01 Audit committee charter P 1000 1100 1200 2000 02 Audit committee agendas and minutes (provide for past calendar year to approval of the internal audit charter and the risk-based plan) O 1100 1200 2000 2600 03 Entity’s organization chart (show unit heads and internal audit P 1000 1100 2000 04 Entity’s governance structure and (e.g., strategy selection, ethics, and IT governance) O 2100 05 Entity’s risk management framework and policies (e.g., ERM process and O 2100 06 Entity’s control framework and policy (e.g., COSO, delegation of authority, and accountability) O 2100
A6a_DocumentList.docx