General Motors Audit Services (GMAS)

Synopsis This Charter for a quality award-winning world-class internal auditing function contains Vision and Mission Statements reflecting a commitment to being‘   recognized as a leader’.

The General Motors Audit Services Charter sets out its authority, independence, audit scope, professional standards and the frequency in which the Charter is assessed to maintain its status as a cutting edge statement.\

Contributed by Angelina Chin, CIA CPA CBA CRP CCSA, General Director, GMAS, General Motors Corporation.
After Reading the Case Study Consider:
1. How do the vision and mission statements of your organization’s internal auditing compare with those of GMAS?
2. How does internal auditing in your organization demonstrate a commitment to the quality of its ‘   internal auditing in the areas of professional excellence, quality of service, and professional outreach’?
3. How does the charter for your organization’s internal auditing compare with the GMAS charter?
4. Is the date of approval of the charter for your organization’s internal auditing current?