It Is Close to the Fiscal Year End for a Government

Multiple Choice

It is close to the fiscal year end for a government agency, and the chief audit executive (CAE) has the following items to submit to either the board or the chief executive officer (CEO) for approval. According to IIA guidance, which of the following items should be submitted only to the CEO?

A) The internal audit risk assessment and audit plan for the next fiscal year.
B) The internal audit budget and resource plan for the coming fiscal year.
C) A request for an increase of the CAE's salary for the next fiscal year.
D) The evaluation and compensation of the internal audit team.