Câu 282: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

A new chief audit executive realized that the internal audit charter has not been updated in five years and only includes the Core Principles for the Professional Practice of Internal Auditing, the Code of Ethics, and the Standards. What mandatory component is missing?

1. A. Statement of Independence.
2. B. Operating Procedures of Internal Auditing. — đáp án hiện tại
3. C. Definition of Internal Auditing.
4. D. Attestation of Quality Assurance.