PECB Lead Implementer (ISO/IEC 27001) — Question 84

What is the purpose of an internal audit charter?

Answer options

• A. To outline how the organization benefits from internal audits, especially in achieving its objectives
• B. To outline the assessment of collected audit evidence against predefined audit criteria
• C. To outline the audit results, considering the audit objectives and all findings

Correct answer: A

Explanation

The internal audit charter is essential as it defines how internal audits contribute to the organization's ability to meet its objectives, making option A the correct choice. Options B and C focus on specific aspects of the audit process but do not capture the overarching purpose of the charter itself.