An organization’s board of directors has decided that the internal audit activity must have greater...

By deciding that the internal audit activity must have greater access to different parts of the organization, the board of directors is primarily seeking to improve the internal audit authority. This change aims to empower the internal audit activity with the necessary access to records, personnel, and physical properties to conduct thorough and effective assurance work, thereby enhancing the scope and depth of audits.

Institute of Internal Auditors (IIA) - International Professional Practices Framework (IPPF)