The document used by the top management of organizations to
delegate authority to the IS audit function is the:
A. long-term audit plan.
B. audit charter.
C. audit planning methodology.
D. steering committee minutes.
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Answer: B
The audit charter outlines the overall authority, scope and
responsibilities of the audit function to achieve the audit
objectives stated in it. This document serves as an
instrument for the delegation of authority to the IS audit
function. Long-term audit planning relates to those aspects
of the audit plan that are impacted by the organization?s IT
strategy and environment. Audit planning commences only
after the audit charter has been approved by the highest
level of management. The audit planning methodologies are
decided upon based on the analysis of both long- and
short-term audit issues. The steering committee minutes
should address the approval of the audit charter but is not
the driver that delegates authority.
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