An internal audit charter describes the mission and scope of the internal audit activity (IAA), responsibilities of the IAA, accountability of the chief audit executive, independence of the IAA, and standards followed by the IAA. Which of the following also should be included in the charter?
An internal audit charter should outline the right of the internal audit activity (IAA) to have unrestricted access to functions, records, personnel, and physical property. This ensures the IAA can operate independently and effectively without limitations to their scope. Incorporating this element in the charter establishes the authority and necessary access needed for the IAA to fulfill its responsibilities and maintain its independence, which is essential for the integrity of the audit process.
because that A is the main purpose and the question is another purpose
I was torn between A and B. But why is B the answer and not A? Shouldn't the Purpose, Authority, and Responsibility of IAA be defined in the charter as per Attribute Standard 1000?
Perhaps it is a matter of formalizing the Authority in the IAA charter.