Which of the following observations must be addressed in order for the internal audit activity to achieve conformance with the Standards?

The internal audit activity is undergoing a self-assessment as part of its quality assurance and improvement program.

Which of the following observations must be addressed in order for the internal audit activity to achieve conformance with the Standards?
A . The internal audit charter does not identify which audit services are outsourced
B . The internal audit charter has not been reviewed by the legal department
C . The internal audit charter has not been approved by the board within the past year
D . The internal audit charter does not describe the authority of the internal audit activity

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Answer: D