Internal Audit Policy

Our CU has recently started an internal audit department.  I am in the process of developing an Internal Audit Policy and was wondering if anyone had a policy that they would be willing to send me to compare with. I'm trying to figure out if I need to add anything, or if I have to much detail in the policy that is being developed.  Also if anyone has advice on anything that examiners will be looking for with a new internal audit department, I would love any ideas on things that need to be addressed starting day one.  Please e-mail me at [email protected] if there is anything you would be willing to share.  Thanks!!