Which of the following is not true regarding the management of internal audit resources?
Which of the following is not true regarding the management of internal audit resources?
The adequacy of internal audit resources is ultimately the responsibility of the Chief Audit Executive (CAE), not the board. The board may oversee and approve the resources, but the day-to-day management and adequacy fall under the CAE's responsibilities. The other options are accurate statements regarding the management of internal audit resources.
B is correct, ultimately it is a Board's responsibility, not CAE.
B is wrong because ultimate responsibility is in CAE. C is wrong because resources include computer-based audit methods, not computer-assisted audit techniques.
read the question carefully...
Option D is correct because: According to IIA, Management & Sufficiency of resources is CAEs responsibility Adequacy of resources is Boards responsibility
why D？