{"id":7482,"date":"2026-10-21T10:14:22","date_gmt":"2026-10-21T03:14:22","guid":{"rendered":"https:\/\/audithink.com\/?p=7482"},"modified":"2026-10-21T10:38:00","modified_gmt":"2026-10-21T03:38:00","slug":"internal-audit-charter-spi","status":"publish","type":"post","link":"https:\/\/audithink.com\/en\/blog\/piagam-audit-internal-spi\/","title":{"rendered":"Internal Audit Charter for the SPI: Minimum Content, Legal Basis, and a Sample Framework"},"content":{"rendered":"
\"SPI<\/figure>\n\n\n\n

Photo by Scott Graham on Unsplash<\/p>\n\n\n\n

When the SPI audits a unit and the unit asks, \u201con what basis are you requesting this document?\u201d, the strongest answer is the charter. The internal audit charter explains why the SPI exists, what it may examine, who it reports to, and what is safeguarded so that it stays independent.<\/p>\n\n\n\n

This article covers the definition of an internal audit charter, the legal basis and standards that govern it, its minimum content under regulations and the GIAS, a sample framework for a university SPI, and how to prepare and review it. References were checked as of October 21, 2026.<\/p>\n\n\n\n

What Is an Internal Audit Charter?<\/h2>\n\n\n\n

An internal audit charter (internal audit charter<\/em>) is an official document that sets out the purpose, authority, responsibilities, and organizational position of the internal audit function. In government and BLU settings, a similar document is called the Internal Oversight Charter or SPI Charter.<\/p>\n\n\n\n

A charter differs from a mandate. In the GIAS, the mandate is the authority, role, and responsibilities given to the internal audit function. The chief audit executive must document or refer to that mandate in the charter, which is then approved by the board.<\/p>\n\n\n\n

What Are the Legal Basis and Standards That Govern the SPI Charter?<\/h2>\n\n\n\n
Reference<\/th>Provisions on the charter<\/th><\/tr><\/thead>
Regulation of the Minister of Religious Affairs 25\/2017 Article 5 (PTKN)<\/td>The performance of the SPI's duties and functions is set out in an SPI Charter issued by the head of the PTKN<\/td><\/tr>
Minister of Finance Regulation 129\/PMK.05\/2020 as amended by 76\/2025 (BLU)<\/td>The annex sets the minimum content of the Internal Oversight Charter, consisting of seven elements<\/td><\/tr>
GIAS 2024 Standards 6.1 and 6.2<\/td>The chief audit executive must develop and maintain the charter, discuss it with the board and senior management, and the board approves it<\/td><\/tr>
GIAS public sector section<\/td>When regulations serve as the mandate and charter, the charter must include those legal requirements<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

For general state universities and PTN-BH, the charter format is not set in the regulations referenced in this article. The obligation can still come from the statute, campus policy, or application of the GIAS. The legal basis of the SPI for each type of institution is discussed in the article University SPI<\/a>.<\/p>\n\n\n\n

What Is the Minimum Content of an Internal Audit Charter?<\/h2>\n\n\n\n
Under GIAS Standard 6.2<\/th>Under the annex of Regulation 76\/2025 (BLU)<\/th><\/tr><\/thead>
The purpose of internal auditing (purpose of internal auditing<\/em>)<\/td>Structure and position of the SPI<\/td><\/tr>
Commitment to adhere to the Global Internal Audit Standards<\/td>Duties and responsibilities of the SPI<\/td><\/tr>
The mandate, including the scope and types of services, and the board's responsibilities and expectations regarding management's support<\/td>Authority of the SPI<\/td><\/tr>
Organizational position and reporting lines<\/td>SPI code of ethics referring to the code of ethics of an internal oversight association in Indonesia or an internationally accepted code of ethics<\/td><\/tr>
<\/td>Requirements for SPI internal auditors<\/td><\/tr>
<\/td>Accountability of the SPI<\/td><\/tr>
<\/td>Prohibition on SPI internal auditors holding concurrent duties and positions in BLU operational activities<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

The two lists complement each other. An SPI subject to specific regulations should first include the elements from those regulations, then add GIAS elements not yet covered.<\/p>\n\n\n\n

What Does a Sample University SPI Charter Framework Look Like?<\/h2>\n\n\n\n

The following framework is an illustration that combines GIAS and regulatory elements. The final content must be adapted to the statute and regulations in force at your campus:<\/p>\n\n\n\n

Section<\/th>Content to include<\/th><\/tr><\/thead>
1. Basis and purpose<\/td>The legal basis for establishing the SPI and the purpose of internal audit on campus<\/td><\/tr>
2. Position and structure<\/td>The SPI's position in the organization, functional and administrative reporting lines, and membership composition<\/td><\/tr>
3. Mandate, duties, and scope<\/td>Types of services (assurance, consulting), non-academic oversight areas, and legal requirements that form the mandate<\/td><\/tr>
4. Authority<\/td>Unrestricted access to documents, personnel, assets, and systems; direct communication with leadership and the oversight body<\/td><\/tr>
5. Independence and objectivity<\/td>Prohibition on concurrent operational duties, safeguards if there are other roles, and annual confirmation of independence<\/td><\/tr>
6. Standards and code of ethics<\/td>Commitment to the GIAS or the standards adopted, and the auditors' code of ethics<\/td><\/tr>
7. Auditor requirements<\/td>Competence, certification, and professional development<\/td><\/tr>
8. Planning and reporting<\/td>Preparation of the annual oversight plan, reports of results, and follow-up monitoring<\/td><\/tr>
9. Quality assurance<\/td>A quality assurance and improvement program, including external assessment<\/td><\/tr>
10. Approval and review<\/td>The official who approves it, the review schedule, and how changes are made<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\t\t
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Who Prepares and Approves the Charter?<\/h2>\n\n\n\n

Under GIAS Standard 6.2, the chief audit executive develops and maintains the charter and discusses the draft with the board and senior management to ensure it reflects their understanding and expectations. The board approves the charter. At PTKN, Regulation 25\/2017 states that the SPI charter is issued by the head of the PTKN.<\/p>\n\n\n\n

For campuses, the practical question is who plays the role of the \u201cboard\u201d. At a PTN-BH, the answer may be the board of trustees or the audit committee under the statute. At other state universities, the institution's leadership generally issues it. The GIAS public sector section acknowledges that the board may be a policy-setting body with limited authority. That is why who approves the charter should be stated explicitly in the charter.<\/p>\n\n\n\n

How Does the Charter Safeguard Independence?<\/h2>\n\n\n\n

GIAS Standard 7.1 asks the chief audit executive to document in the charter the reporting relationships and organizational position set by the board. If the chief audit executive holds other roles outside audit, the responsibilities, nature of the work, and safeguards must be written in the charter. If those areas of responsibility are audited, there must be another way to obtain assurance, for example through an objective external assurance provider.<\/p>\n\n\n\n

The same standard states that if the chief audit executive's non-audit responsibilities are temporary, assurance over those areas must be provided by an independent party during the assignment and for 12 months afterward. At a BLU, Article 263 of Minister of Finance Regulation 129\/PMK.05\/2020 prohibits SPI auditors from holding concurrent BLU operational duties, except in compliance and risk management functions. The code of ethics that underlies this is discussed in the article on the internal auditor code of ethics<\/a>.<\/p>\n\n\n\n

How Often Should the Charter Be Reviewed?<\/h2>\n\n\n\n