Which of the following statements would typically be included in the responsibility section of the...

The internal audit activity will have free and unrestricted access to the chief executive officer, audit committee, and chairman of the board of directors.

The internal audit activity shall develop a flexible audit plan, based on a risk assessment conducted at least annually and taking into consideration the risks or control concerns identified by management, and shall submit the plan to the board for approval.

The chief audit executive shall obtain the necessary assistance of personnel in areas where audits are performed, as well as specialized services within or outside of the organization.

The internal audit activity will not implement controls, develop procedures, install systems, prepare records, or engage in activities that may impair internal auditors’ judgments.