To whom does the chief of internal audit report?

The chief of internal audit typically reports directly to the head of the agency to ensure that the audit function is independent and has the authority to operate effectively. This reporting structure allows the chief auditor to provide unbiased assessments and recommendations directly to the agency's leadership, facilitating accountability and transparency in the management of the agency's operations.

This arrangement supports the integrity of the audit process, as it empowers the chief of internal audit to identify issues and suggest improvements without interference from other management levels. Additionally, direct reporting to the agency head reinforces the importance of internal audits in enhancing risk management and organizational governance.

Other reporting arrangements, such as to an oversight committee or a legislative body, while valuable in certain contexts, can introduce layers that might limit the internal audit's effectiveness in providing timely and direct feedback to management about internal controls, risk assessments, and compliance issues.