Which of the following is usually not part of an internal audit department's audit charter?
A) A commitment from management to ensure the independence of the internal audit department.
B) A definition of the scope of the audit department's activities.
C) The organizational structure of the internal audit department.
D) The reporting requirements of the internal audit department.

Question

Quizplus · Accepted Answer

The organizational structure of the internal audit department is typically not included in the audit charter because it is already determined and established by the organization. The other options are typically included in an audit charter as they outline the purpose, scope, and responsibilities of the internal audit department.

Which of the Following Is Usually Not Part of an Internal