Free ISACA CISA Actual Exam Questions - Question 12 Discussion

Option A, since the charter mainly grants auditors their official authority to act.

It’s A. The audit charter gives auditors the formal green light to access records and perform audits, which is crucial. The other options relate more to policies or detailed procedures, not the main purpose.

A. Mostly because the audit charter establishes the official authority auditors have, like what they’re allowed to check and report on. The other options seem more about procedures or plans, which usually come from policies or specific documents, not the charter itself. So it’s not really about schedules (C) or conduct rules (B), and D sounds like an audit manual rather than a charter.

A, because it sets the official boundaries for what auditors can do.

It’s A, since the charter sets the auditors’ authority and role within the company.

It’s A. The audit charter is really the foundational document that gives auditors the formal power to do their job within the organization. While things like audit plans or codes of conduct are important, they’re usually separate documents. The charter sets the boundaries and authority, making clear what auditors can and can’t do, which is crucial for their independence and effectiveness. Options B, C, and D deal more with how audits are carried out or planned rather than granting the authority itself.

The audit charter is basically the official document that grants auditors the power to perform audits, so it’s mostly about their authority. Options B, C, and D are more about procedures, plans, or standards, which are usually covered elsewhere. So I’d say it’s definitely A since it sets the foundation for what auditors are allowed to do.

Kinda tricky, but seems like the charter is mainly about authority to conduct audits. Going with A.