The Internal Audit Charter (DG-IA/08, 4 September 2023) defines the mission, scope of work, accountability, independence, responsibility and authority of the Internal Audit Service.
Mission & Scope
• The mission and scope of work of the CERN Internal Audit Service (IAS) are defined in its charter, which is a document that represents the mandate, responsibility and authority given by the Director-General.
• The purpose of the IAS is to provide independent, objective assurance and consulting services designed to add value and improve the operations of CERN including its pension fund.
• The mission of internal audit is to enhance and protect organisational value by providing risk-based and objective assurance, advice, and insight. The IAS helps CERN accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of governance, risk management, and control processes.
• In addition to its primary mission to perform internal audit activities, the IAS is in charge of fraud investigations pursuant to Operational Circular 10 “Principles and procedures governing investigation of fraud”.