Certified Information Systems Auditor (CISA) — Question 633

Which of the following establishes the role of the internal audit function?

Answer options

• A. Audit project plan
• B. Audit objectives
• C. Audit charter
• D. Audit governance

Correct answer: C

Explanation

The correct answer is C, as the audit charter explicitly outlines the purpose, authority, and responsibility of the internal audit function. Options A and B relate to specific tasks and goals within the audit process, while D refers to the overall framework of audit management rather than the specific role definition.