AUTHORITY
The chief audit executive and staff of The Schwan Food Company’s Audit Services department are
authorized to:
• Have unrestricted access to all functions, records, property, and personnel.
• Have full and free access to the audit committee.
• Allocate resources, set frequencies, select subjects, determine scopes of work, and apply the
techniques required to accomplish audit objectives.
• Obtain the necessary assistance of personnel in units of the organization where they perform
audits, as well as other specialized services from within or outside the organization.
The chief audit executive and staff of The Schwan Food Company’s Audit Services department are
not authorized to:
• Perform any operational duties for the organization or its affiliates.
• Initiate or approve accounting transactions external to The Schwan Food Company’s Audit
Services department.
• Direct the activities of any organization employee not employed by The Schwan Food
Company’s Audit Services department, except to the extent such employees have been
appropriately assigned to auditing teams or to otherwise assist internal auditors.