ISACA CISA: Which establishes the role of internal audit function

Learn how to answer a CISA exam question about the document that establishes the role of the internal audit function. Get expert tips and explanations.

Question

Which of the following establishes the role of the internal audit function?

A. Audit project plan
B. Audit objectives
C. Audit charter
D. Audit governance

Answer

C. Audit charter

Explanation

The audit charter is a document that defines the purpose, authority, and responsibility of the internal audit function. It establishes the role of the internal audit function within the organization and its relationship with other stakeholders. Therefore, option C is correct.

Options A, B, and D are not correct because they are not the document that establishes the role of the internal audit function. The audit project plan is a detailed plan for conducting a specific audit engagement. The audit objectives are the goals and scope of the audit. The audit governance is the framework that ensures the quality, independence, and accountability of the audit function.

Reference

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