IIA-CHAL-QISA practice

Q5 Single choice

According to IIA guidance, which of the following statements regarding the internal audit charter is true?

A
The nature of consulting services typically is not included in the charter.
B
The chief audit executive must formally review the charter at least once a year
C
The nature of assurances provided to parties outside of the organization typically is not included in the charter.
D
The charter typically defines the internal audit activity's position within the organization.