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According to HA guidance, the chief audit executive is directly responsible for which of the following?

According to HA guidance, the chief audit executive is directly responsible for which of the following?
A . Maintaining a quality assurance program even in the absence of management support
B . Periodically reviewing and approving the internal audit charier
C . Providing opportunities for all staff auditors to satisfy their professional development requirements
D . Establishing the objectives scope and plan for each engagement

Answer: B

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