IIA-CIA-Part1 Exam - Question 267

The internal audit charter authorizes the internal audit activity’s reporting structure and clearly defines the roles of each internal auditor.

The internal audit charter defines the roles and responsibilities of the chief audit executive, board of directors, and senior management.

The internal audit charter authorizes access to records, personnel, and physical properties relevant to the performance of audit engagements.

The internal audit charter defines the criteria by which the internal audit activity’s performance will be evaluated.