Organizational governance is the combination of processes and structures that help the organization achieve its objectives. Ethics activities are part of organizational governance, as they reflect the organization's values, culture, and ethical standards. Internal audit can assess the ethics activities by evaluating the design and effectiveness of the ethics program, policies, and procedures.

The best way for internal auditors to demonstrate their proficiency to effectively carry out their professional responsibilities is to obtain appropriate professional certifications or other designations. These credentials, such as Certified Internal Auditor (CIA) or Certified Information Systems Auditor (CISA), are recognized indicators of an auditor's commitment to continuing education, professionalism, and adherence to industry standards.
IIA Standards for the Professional Practice of Internal Auditing and Continuing Professional Education requirements

The internal audit charter should include the Definition of Internal Auditing, along with the Core Principles, Code of Ethics, and Standards. This definition provides clarity on the purpose, authority, and responsibility of the internal audit function within the organization. References:
* IIA's International Professional Practices Framework (IPPF) - Internal Audit Charter requirements.

The internal audit charter formally grants the internal audit activity its authority, as per IIA standards. It outlines the audit function's scope, responsibilities, and independence within the organization.

Including NGO members on an assurance team when auditing corporate social responsibility adds credibility to the audit findings, particularly when these findings are positive. NGOs are generally perceived as independent and dedicated to public interest, which can enhance the perceived impartiality and trustworthiness of the audit results in matters related to social responsibility.
Institute of Internal Auditors (IIA) - Advisory on Assurance Engagement for Corporate Social Responsibility