The internal audit department reports directly to the audit committee, a subcommittee of the board of directors.

Name: The internal audit department reports directly to the audit committee, a subcommittee of the board of directors.
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The internal audit department typically reports directly to the audit committee, which is a subcommittee of the board of directors. This structure helps to ensure independence and objectivity in the internal audit function.

The Internal Audit Department Reports Directly to the Audit Committee