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Charter of Office of Internal Audit
National Institute of Development Administration

Objective
Office of Internal Audit is the work unit which was instituted for performing internal audit in accord with the Institute’s policy, rules, regulations, and bylaws as specified by the Board of Regents and under the supervision of the Audit Committee. This attempt is intended to ensure the Institute’s target and objective achievement with high efficiency and productivity.

Work Flow
1. The Head of the Office of Internal Audit is the top executive of the Office. Its work flow directly depends upon the Audit Committee, of which the President oversees the administration.
2. The Audit Committee of the Institute is responsible for identifying the manpower and performance result of the internal auditors and submitting their comments for the President’s consideration.
3.  Office of Internal Audit shall propose the annual internal audit plan to the President via the assent of the Audit Committee  
4. The Head of the Office of Internal Audit shall be responsible for reporting its verification result to the President and submitting a summary report to the Audit Committee. For exigency and issues related to the Institute’s policies, the Office shall directly submit the report to the Audit Committee.      

Authority and Duties
1.    Office of Internal Audit takes charge of verifying performance of all NIDA work units. Hence, it is fully authorized to access all data, documents, asset operation systems, as well as all officers related to audit affairs.   
2.    Internal auditors shall have independence both in their performance and suggestion towards their audit assignments. They shall not allow members in any committee to afflict their independence in performing their duties and giving recommendations.    
3.    Internal auditors shall have no authority and duties in formulating policies, performance approaches, internal control system, and internal control system adjustment. Instead, their responsibility is only to liberally offer consultancy and suggestions.

Scope of Work
The scope of work of the Office of Internal Audit covers verification and assessment of the Institute’s internal control and performance appraisal. These assignments shall be accomplished with the following policies:  
-    Accuracy, comprehensiveness, and reliability of financial data and performance data.  
-    Productivity and efficiency in implementation
-    Asset retention and maintenance
-    Compliance with law, regulations, bylaws, and contracts

Responsibility
1.    Office of Internal Audit performs its duties to achieve the Institute’s objectives by reporting the verification result, providing analytical data, assessing, as well as giving recommendations and consultancy in compliance with specified internal audit standard.
2.    Office of Internal Audit shall coordinate the assessed work units so that these work units’ executives can actively carry out engagement in providing data and comments. Such feedbacks will enable the assessed work unit to apply the appraisal result to improve its performance for greater efficiency.  
3.    Office of Internal Audit shall coordinate Office of the Auditor General of Thailand and other related agencies in order to meet the target with high efficiency for the best interests of the Institute and the nation at large.   
4.    Internal auditors shall abide by code of practice and ethical rules particularly for internal auditors. They shall adopt a firm standpoint, righteousness, confidentiality, ability in order to ensure confidence in fairness and quality consultancy.   
5.    Office of Internal Audit shall sequence activities for verification and propose the timeline to the Audit Committee for consideration and approval.  
6.    The consideration about the order of verification activities and timelines shall depend upon risks in essence.
7.    Internal auditors shall be responsible for monitoring the contentious issues and tracing implementation according to their recommendations within a proper time period.  
8.    Other assignments related to internal audit as assigned by the Audit Committee and the President


This charter has come into force since 25 July 2006 onwards.
(NIDA Resolution in its meeting No. 4/2006 of 25 July 2006)

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