According to IIA Guidance, Which of the Following Statements Regarding

question 23

Multiple Choice

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

• A) Senior management should approve the charter before it is submitted to the board.
• B) The charter should describe the purpose and authority of the internal audit activity, consistent with the Standards.
• C) The charter should define the consulting services that the internal audit activity is permitted to perform.
• D) The CEO periodically should assess whether the terms of the charter continue to be adequate.

---

Definitions:

Celiac Disease

An autoimmune disorder where the ingestion of gluten leads to damage in the small intestine, impairing nutrient absorption.

Villi

Small finger-like projections that line the intestine, increasing its surface area for absorption of nutrients from digested food.

Lingual Lipase

An enzyme secreted by the glands in the tongue that begins the digestion of lipids (fats) in the mouth.

Olfactory Epithelium

Epithelium of the olfactory recess containing olfactory receptors.