King Mongkut's University of Technology Thonburi (KMUTT)
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Internal Audit Charter

9-Point Charter Summary

Internal Audit Charter, King Mongkut's University of Technology Thonburi

The Internal Audit Unit provides independent, objective assurance and consulting services designed to add value and improve the university's operations, helping it accomplish its objectives effectively.

Fiscal Year
2027 CE
Effective Period
1 Oct 2026 – 30 Sep 2027
Charter Review
At least once a year
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01

Purpose

  • To provide assurance and add value to operations
  • To provide reassurance and impartial advice
  • To systematically evaluate and improve the effectiveness of risk management, control, and governance processes
  • To support the university in achieving its objectives effectively
02

Authority

  • Evaluate the adequacy and effectiveness of risk management, control, and governance
  • Conduct audits, consulting, and other related services in accordance with internal audit standards
  • Report audit results and provide recommendations
  • Follow up on corrective actions
  • Perform other duties as assigned by the Audit Committee
03

Independence

  • The University Council oversees the Internal Audit Unit through the Audit Committee
  • Maintain independence in performing work, making recommendations, and reporting results
  • Internal auditors have no conflicts of interest in the activities audited
  • Be free from interference in performing work and reporting results
04

Proficiency

  • Internal auditors possess the appropriate knowledge, skills, and experience
  • Perform work with due professional care
  • Continuously develop knowledge and skills
  • Comply with internal audit standards and the Code of Ethics for internal auditors
05

Scope of Work

  • Covers all units, activities, systems, and processes of the university
  • Covers financial, compliance, and management audits, as well as information technology audits
  • May engage an external expert, when necessary, under the oversight of the Audit Committee
06

Responsibility

  • Develop an audit plan based on risk assessment results and submit it to the Audit Committee for approval
  • Conduct work in accordance with the approved plan
  • Regularly report audit results to the Audit Committee
  • Follow up on corrective actions and report progress
07

Quality Assurance and Improvement

  • Conduct regular internal quality assessments and external quality assessments every 5 years
  • Use assessment results to improve performance continuously
  • Foster a culture of quality and continuous improvement within the Internal Audit Unit
08

Reporting

  • Report on audit results to the Audit Committee
  • Communicate significant issues, risks, and controls to relevant management
  • Report objectively, completely, accurately, and in a way useful for decision-making
09

Charter Approval

  • This charter is effective from 1 Oct 2026 to 30 Sep 2027
  • Amendments to this charter require the approval of the Audit Committee
  • This charter is reviewed at least once a year

Reference Standards: This Internal Audit Charter has been developed in accordance with the International Standards for the Professional Practice of Internal Auditing (The IIA Standards) and the Code of Ethics for internal auditors.

Effective from 1 October 2026 to 30 September 2027

Mrs. Sirinath LuechachawengHead of the Internal Audit Unit
Mr. Khemadhat SukondhasinghaChair of the Audit Committee
Assoc. Prof. Dr. Suvit SaetiaPresident

References

  1. The Institute of Internal Auditors (IIA). Global Internal Audit Standards (GIAS), 2024
  2. The Institute of Internal Auditors (IIA). International Professional Practices Framework (IPPF), 2017
  3. Ministry of Finance Regulation on Standards and Guidelines for Internal Audit Practice for Government Agencies, B.E. 2561 (2018)
Download Full Charter (PDF)