What an Audit Charter should document

CISA-PTR 1

Audit Charter/Engagement Letter should clearly document

Ø Accountabilities

Ø Authorities

Ø Purpose/Scope &

Ø Responsibilities

of audit function

 

CISA Type Question 1.

 

Which of the following is LEAST important characteristics of Audit

Charter?

 

1. Audit Charter delegates authority from one person/organization to

 

 

 

another person/organization

 

2. Audit Charter should document Purpose, Accountabilities &

Responsibilities related to Audit function

 

3. Audit charter should describe independence, objectivity and Standards

of Audit to be conducted

4. Audit Charter is only related to scope of the Audit.

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