Câu 19: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

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

1. A. Senior management should approve the charter before it is submitted to the board. — đáp án hiện tại
2. B. The charter should describe the purpose and authority of the internal audit activity, consistent with the Standards.
3. C. The charter should define the consulting services that the internal audit activity is permitted to perform.
4. D. The CEO periodically should assess whether the terms of the charter continue to be adequate.