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Question 563 - IIA-CIA-Part1 discussion
According to IIA guidance which of the following statements is true regarding the internal audit charier?
A.
The charier should be revised and re-approved whenever a new chief audit executive (CAE) is appointed or at the request of the board
B.
The charier should be re-approved every five years, in conjunction with the external quality assessment
C.
The charier can be revised at the discretion of the CAE whenever 4 is determined that its content no longer supports the achievement of objectives
D.
The charier should be reviewed and resubmitted for board approval annually together with the audit plan
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