Certified Information Systems Auditor (CISA) — Question 691

An organization's audit charter PRIMARILY:

Answer options

• A. describes the auditor's authority to conduct audits.
• B. formally records the annual and quarterly audit plans.
• C. documents the audit process and reporting standards.
• D. defines the auditors' code of conduct.

Correct answer: A

Explanation

The correct answer is A because the audit charter primarily establishes the authority that auditors have to perform their audits. Options B, C, and D, while relevant to the audit process, focus on specific aspects of auditing rather than the overarching authority granted by the charter.