Certified Information Systems Auditor (CISA) — Question 205
Which of the following is found in an audit charter?
Answer options
- A. The authority given to the audit function
- B. The process of developing the annual audit plan
- C. Audit objectives and scope
- D. Required training for audit staff
Correct answer: A
Explanation
The correct answer is A because the audit charter outlines the authority of the audit function, defining its power and responsibilities. Options B, C, and D, while important to the auditing process, do not specifically pertain to what is formally included in an audit charter.