Certified Internal Auditor (CIA) Practice Test

Which of the following is least likely to be included in an internal audit charter?

1. Access to records within the organization.

2. The scope of internal audit activities.

3. The length of tenure of the chief audit executive.

4. Access to personnel within the organization.

The correct answer is: The length of tenure of the chief audit executive.

The internal audit charter is a formal document that outlines the internal audit function's purpose, authority, and responsibility within the organization. It serves as a framework for the internal audit activities and ensures that the internal audit function aligns with organizational goals. The scope of internal audit activities, access to records, and access to personnel are essential elements that guide an internal audit's work. They enable auditors to perform their functions effectively, ensuring they have the necessary authority to examine records and personnel to fulfill their roles. In contrast, detailing the length of tenure for the chief audit executive is typically not a standard inclusion in an internal audit charter. The charter focuses more on the responsibilities and authority of the audit function rather than specific employment terms for individuals in that position. The tenure can be subject to the organization's broader human resources policies and governance structure, making it less relevant in the formal charter outlining the internal audit function's operational and strategic framework. Thus, the inclusion of such a detail is least likely compared to the other fundamental elements necessary for an internal audit's effective functioning.