Internal Audit Function

• European Confederation of Institutes of Internal Auditing

In the third section of the questionnaire, all respondents were asked to indicate whether their existed an internal audit function in their organization and in case their existed one, the age of this function. Moreover, all respondents were asked to indicate whether a specific list of corporate governance and internal audit documents existed in their organization. Finally, all respondents had to indicate their agreement with a list of statements related to their internal audit function. Besides, CAEs had to reply to questions regarding their appointment and performance evaluation, their relationship with the audit committee (if there existed an audit committee), how the added value of their internal audit function is measured and how the internal audit plan is developed and updated.

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