Struct InternalAuditFunction 

pub struct InternalAuditFunction {

    pub function_id: Uuid,
    pub function_ref: String,
    pub engagement_id: Uuid,
    pub department_name: String,
    pub reporting_line: ReportingLine,
    pub head_of_ia: String,
    pub head_of_ia_qualifications: Vec<String>,
    pub staff_count: u32,
    pub annual_plan_coverage: f64,
    pub quality_assurance: bool,
    pub isa_610_assessment: IaAssessment,
    pub objectivity_rating: ObjectivityRating,
    pub competence_rating: CompetenceRating,
    pub systematic_discipline: bool,
    pub reliance_extent: RelianceExtent,
    pub reliance_areas: Vec<String>,
    pub direct_assistance: bool,
    pub created_at: DateTime<Utc>,
    pub updated_at: DateTime<Utc>,
}

The internal audit function of the entity being audited (ISA 610).

Fields

function_id: Uuid

Unique function ID

function_ref: String

Human-readable reference (format: “IAF-{first 8 hex chars of function_id}”)

engagement_id: Uuid

Engagement this assessment relates to

department_name: String

Name of the internal audit department

reporting_line: ReportingLine

Reporting line of the head of internal audit

head_of_ia: String

Name of the head of internal audit

head_of_ia_qualifications: Vec<String>

Professional qualifications held by the head of internal audit

staff_count: u32

Number of internal audit staff (FTE)

annual_plan_coverage: f64

Percentage of total risk universe covered by the annual audit plan

quality_assurance: bool

Whether a formal quality assurance and improvement programme exists

isa_610_assessment: IaAssessment

Overall assessment of the internal audit function per ISA 610

objectivity_rating: ObjectivityRating

Assessment of objectivity

competence_rating: CompetenceRating

Assessment of technical competence

systematic_discipline: bool

Whether a systematic and disciplined approach is applied

reliance_extent: RelianceExtent

Extent to which the external auditor plans to rely on internal audit work

reliance_areas: Vec<String>

Specific audit areas where reliance will be placed

direct_assistance: bool

Whether direct assistance from internal audit staff will be used

created_at: DateTime<Utc>

updated_at: DateTime<Utc>

Implementations

impl InternalAuditFunction

pub fn new( engagement_id: Uuid, department_name: impl Into<String>, head_of_ia: impl Into<String>, ) -> Self

Create a new internal audit function record with sensible defaults.

Trait Implementations

impl Clone for InternalAuditFunction

fn clone(&self) -> InternalAuditFunction

Returns a duplicate of the value.

fn clone_from(&mut self, source: &Self)

Performs copy-assignment from source.

impl Debug for InternalAuditFunction

fn fmt(&self, f: &mut Formatter<'_>) -> Result

Formats the value using the given formatter.

impl<'de> Deserialize<'de> for InternalAuditFunction

fn deserialize<__D>(__deserializer: __D) -> Result<Self, __D::Error>

where __D: Deserializer<'de>,

Deserialize this value from the given Serde deserializer.

impl Serialize for InternalAuditFunction

fn serialize<__S>(&self, __serializer: __S) -> Result<__S::Ok, __S::Error>

where __S: Serializer,

Serialize this value into the given Serde serializer.