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Question : The responsibility, authority and accountability of the information systems audit functions is appropriately documented in an audit charter and MUST be :
The Correct Answer is : A. approved by the highest level of management. Explanation : The standard on responsibility, authority and accountability states "The responsibility, authority and accountability of the information systems audit function are to be appropriately documented in an audit charter or engagement letter." Choice B and C are incorrect because the audit charter should be approved by the highest level of management, not merely by the information systems audit department, or the user department. The resulting planning methodologies should be reviewed and approved by senior management and by the audit committee. Choice D is incorrect because the audit charter, once established, is not routinely revised and should be changed only if change can be, and is, throughly justified.
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| จำนวนผู้เยี่ยมชม | : |   |
| ปรับปรุงครั้งล่าสุด | : | วันพุธที่ 7 เมษายน พ.ศ 2547 |
| ถือกำเนิด | : | วันพุธที่ 7 เมษายน พ.ศ 2547 |
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