According to IIA guidance, which of the following most appropriately justifies the CEO’s decision that...

According to IIA guidance, any additional roles beyond traditional audit functions, such as being responsible for risk management and investigation, must be explicitly defined in the internal audit charter. This document, approved by senior management and the board, delineates the scope and responsibilities of the internal audit function, ensuring clarity and proper governance. Thus, if the internal audit charter stipulates such roles, it justifies the CEO’s decision.

IIA Standard 1000 - Purpose, Authority, and Responsibility