Having an Audit Charter Is Important for Internal Audit Departments

Multiple Choice

Having an audit charter is important for internal audit departments.Which of the following items is generally not a reason to have an audit charter?

A) It provides a commitment from management to support the internal audit department's activities.
B) It defines the skills and competencies required by the internal audit department.
C) It defines the department's authority and responsibility.
D) It defines the reporting requirements for internal audit departments.