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According to IIA guidance which of the following statements is true regarding the internal audit...

According to IIA guidance which of the following statements is true regarding the internal audit charier?

A.

The charier should be revised and re-approved whenever a new chief audit executive (CAE) is appointed or at the request of the board

B.

The charier should be re-approved every five years, in conjunction with the external quality assessment

C.

The charier can be revised at the discretion of the CAE whenever 4 is determined that its content no longer supports the achievement of objectives

D.

The charier should be reviewed and resubmitted for board approval annually together with the audit plan

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