Which of the following is NOT a domain in the Global Internal Audit Standards?

The domain that is not a part of the Global Internal Audit Standards is Oversight Management. In the context of internal auditing, the established domains focus on key areas that outline the responsibilities and practices of internal auditors.

The Purpose of Internal Auditing provides a foundation for the role and objectives of internal auditing in an organization, emphasizing its importance in risk management and governance. Managing the Internal Audit Function covers aspects related to how the audit function is structured, staffed, and supported to ensure effectiveness and alignment with organizational goals. Performing the Internal Audit Function encompasses the actual execution of audits, including planning, conducting fieldwork, and reporting findings.

Oversight Management, while an important concept in governance, does not specifically define a domain within the Global Internal Audit Standards. It relates more to the overall governance and oversight within an organization rather than the specific standards and practices that guide the internal audit function. Thus, identifying this as the option that is not a domain aligns with the structure and focus of the Global Internal Audit Standards.