According to HA guidance, the chief audit executive is directly responsible for which of the following?

Question

Options

• AMaintaining a quality assurance program even in the absence of management support
• BPeriodically reviewing and approving the internal audit charier
• CProviding opportunities for all staff auditors to satisfy their professional development requirements
• DEstablishing the objectives scope and plan for each engagement

• A
  2% (1)
• B
  3% (2)
• C
  5% (3)
• D
  90% (52)

Explanation

According to IIA guidance, the chief audit executive (CAE) is directly responsible for establishing the objectives, scope, and plan for each engagement. This responsibility ensures that each audit is properly focused and aligned with the overall goals and risk areas of the organization. While maintaining a quality assurance program and providing professional development opportunities are important, they are not solely the CAE's responsibility without management support. Periodic review and approval of the internal audit charter is typically a joint responsibility with senior management and the board.

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