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Question 206 - IIA-CIA-Part1 discussion
A newly appointed chief audit executive (CAE) is tasked with creating a new internal audit activity within the organization. Which of the following would the CAE need to include in the new internal audit charter?
A.
The requirement to provide an annual cost analysis that justifies having an internal audit activity
B.
The specific engagements that the internal audit activity will perform for the organization
C.
The board s oversight role and responsibilities pertaining to the internal audit activity
D.
The relevant regulations that will guide the internal audit activity's regulatory compliance assessments
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