Which of the Following Statements Is Not True

Multiple Choice

Which of the following statements is not true?

A) The nature of consulting services that are performed by the internal audit activity should be defined in the audit charter.
B) It is inappropriate for internal auditors to provide consulting services relating to operations for which they had previous responsibilities.
C) A party outside the internal audit activity should oversee assurance engagements for functions over which the chief audit executive has responsibility.
D) The chief audit executive should decline a consulting engagement if the internal audit staff lacks the knowledge, skills, or other competencies needed to perform all or a part of the engagement.