The commission's highest level of investigation follows the church's recent announcement regarding safeguarding failings.
The Charity Commission for Northern Ireland has launched an inquiry into the Presbyterian Church in Ireland (PCI).
The head of the church stepped down in November after "serious and significant failings" in safeguarding.
The commission will work with the church to ensure the safeguarding and governance issues are addressed and "appropriate remedial steps put in place".
The Church's acting clerk, Rev Dr David Allen, said the PCI was "fully committed to working with the Charity Commission to facilitate this inquiry and will cooperate fully in all aspects".
"As a denomination, we made an announcement on 12 November detailing significant failings in our central safeguarding processes and we have committed ourselves to doing whatever is required to regain the trust that we have lost," he said.
"We believe this inquiry will be one further step in this process."
'Shameful' position
The PCI is a registered charity, with the commission required by law to "identify and investigate apparent misconduct or mismanagement".
It comes after an internal report drawn up in the wake of the safeguarding failings found the PCI was in a "shameful" position.
A senior church committee has recommended a review of "governance, culture and integrity issues" as well as safeguarding.
The internal report and its proposals will be debated by Presbyterian ministers and elders at a special meeting in Belfast on Thursday of the church's decision-making General Assembly.
Launching the Charity Commission's inquiry, its chief executive Frances Mc Candless said: "Safeguarding is fundamental to maintaining public trust in charities.
"Every charity must make the safety and well being of those they serve their highest priority."
The Police Service of Northern Ireland (PSNI) announced last month it was launching a criminal investigation into safeguarding concerns within the church.
On Monday Assistant Chief Constable Davy Beck said they were "aware" of the announcement by the Charity Commission.
He confirmed the criminal investigation "remains active" and "will not be affected by the Charity Commission's inquiry processes".
"We are working closely with the Charity Commission and with other statutory and community safeguarding partners," he added.
"This coordinated approach ensures that any concerns raised are fully examined and that appropriate steps are taken to address any criminality and to protect those who have been harmed and need help and support to access a wide range of services."
Special meeting
The special meeting of the General Assembly on Thursday will be public and live-streamed online, however in a letter to ministers, there is a warning to anyone who intends to speak.
"It is important that nothing is said that would either potentially defame an individual, nor impinge upon the police investigation which is ongoing," stated the letter, signed by two senior members of the church.
Ahead of the meeting, the Church has drawn up a 23-page report and it has been published on its website.
In a stark assessment, the report states: "In addition to safeguarding issues, there is an awareness that there are other significant matters that demand consideration by PCI which may not fall under criminal charges but involve governance, culture and integrity issues.
"This is a shameful position for part of the Church of Jesus Christ to be in."
A number of proposals are outlined, including:
- creation of a new safeguarding department
- an independent, external review of safeguarding
- review of the use of non-disclosure agreements
- a task group to look at governance, culture and integrity
'Significant failings'
Traditionally, the two most senior permanent posts in the church, general secretary and clerk of the General Assembly, are filled by the same person. The report suggests the possibility of splitting the roles.
The Rev Trevor Gribben held the two posts for 11 years until he became the leader of the church, known as moderator, in June.
He stepped down at the end of last month in the wake of the revelations about safeguarding failures.
He said at the time: "Although not directly responsible for the professional delivery of safeguarding within the church, nonetheless serious and significant failings in our central safeguarding functions occurred partly during my tenure as general secretary."
'Need for repentance'
The previous year's moderator, the Rev Dr Richard Murray, resumed the position at the start of this month.
At Thursday's meeting of the General Assembly, there will be a time of worship in the morning, then lunch followed by debates in the afternoon.
Speeches will be time-limited. Proposers and seconders of resolutions will be allowed seven minutes with four minutes for other speakers.
The hall at the headquarters of the Presbyterian Church has room for about 1,000 people.
The report drawn up for the meeting says the church should "adopt a posture of a broken and contrite heart".
It says this is a "recognition of the need for repentance, humility and lament".
Another special meeting of the General Assembly may be held early this year, 17 February.
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