This podcast is made by Ran Chen, who holds an EA license, Insurance and Securities licenses (Series 6, 63, 65), and the CFP® designation. He is passionate about opening access to high-quality exam preparation resources and helping learners prepare more effectively for professional certification exams.
In this episode you will learn:
* How the internal audit charter translates an abstract mandate into clear operational expectations.
* The core requirements for an audit charter under Domain Three of the Global Internal Audit Standards.
* Why organizational changes like mergers require updating and re-approving the internal audit charter.
* How to evaluate a scenario where charter updates are needed before accepting expanded duties.
* Key differences between the internal audit charter, the annual audit plan, and engagement work programs.
For independent practice questions, study guides, and interactive tools for CIA Part 1, visit https://open-exam-prep.com/practice/cia-part1 and subscribe to our YouTube channel at https://www.youtube.com/@Open-exam-prep .
Sources checked: October 12, 2026
https://www.theiia.org/en/content/standards/complete-global-internal-audit-standards/
https://www.theiia.org/globalassets/site/certifications/internal-audit-practitioner/2025-cia-part-1--syllabus.pdf
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