Câu 19: CIA-PART1-2025: CIA Part 1 - Internal Audit Fundamentals

Which of the following functions does an internal audit charter serve?

1. A. It provides a formal, written agreement with management and the board regarding the organization’s internal audit function. — đáp án hiện tại
2. B. It provides all internal auditors with unlimited access to records, personnel, and physical property.
3. C. It provides senior management with formal criteria for periodic assessments of the adequacy of the internal audit function’s purpose, authority, and responsibility.
4. D. It provides the internal audit function with the authority to perform any fraud investigation engagement that can enhance or protect the value of the organization.