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In an internal audit charter, which of the following statements regarding the chief audit executive...

In an internal audit charter, which of the following statements regarding the chief audit executive (CAE) would be most directly related to describing the responsibilities of the internal audit activity*?

A.

The CAE shall report functionally to the board and administratively to the chief financial officer

B.

The CAE and the Internal audit activity shall have full access to any and all records and personnel of the organization that are relevant to audit engagements

C.

The CAE and the internal audit activity shall be independent and objective in performing their work.

D.

The CAE shall report periodically on the performance of the internal audit activity relative to its plan

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