A new chief audit executive realized that the internal audit charter has not been updated in five years and only includes the Core Principles for the Professional Practice of Internal Auditing, the Code of Ethics, and the Standards. What mandatory component is missing?
The internal audit charter, according to the International Professional Practices Framework (IPPF), must include the Definition of Internal Auditing, in addition to the Core Principles, Code of Ethics, and Standards. Therefore, the missing mandatory component is the Definition of Internal Auditing.
C is right
Why not C?