Not-for-Profit Audit Committee: Oversight of the internal audit function

For many nonprofit organizations, the internal audit function, whether fully in‑house, outsourced, or co‑sourced, serves as an essential line of defense in safeguarding mission, resources, and public trust. While management is responsible for designing and operating internal controls, the audit committee plays a critical governance role in ensuring that the internal audit function itself is positioned, resourced, and empowered to operate effectively. Oversight of internal audit is not a procedural exercise; it is an ongoing responsibility that requires judgment, engagement,