Certified Information Systems Auditor (CISA) — Question 189

Which of the following should be defined in an audit charter?

Answer options

• A. Audit methodology
• B. Audit authority
• C. Audit results
• D. Audit schedule

Correct answer: B

Explanation

The audit authority is crucial to define in an audit charter as it establishes the power and scope of the audit function. While audit methodology, results, and schedule are important, they are not fundamental to the charter itself, which primarily sets the groundwork for the audit's legitimacy and scope.