Which of the following is the source of authority for the engagement supervisor to make such contact outside the organization?

An engagement supervisor obtains facilities maintenance reports from a contractor during an audit of third-party services.

Which of the following is the source of authority for the engagement supervisor to make such contact outside the organization?
A . The policies and procedures of the internal audit activity.
B. The provisions of the internal audit charter.
C. The authority of the CEO.
D. The IIA’s Code of Ethics.

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Answer: B