An audit charter should:

A.
be dynamic and change often to coincide with the changing nature of technology and the audit profession.

B.
clearly state audit objectives for, and the delegation of, authority to the maintenance and review of internal
controls.

C.
document the audit procedures designed to achieve the planned audit objectives.

D.
outline the overall authority, scope and responsibilities of the audit function.

Explanation:
An audit charter should state management’s objectives for and delegation of authority to IS audit. This charter
should not significantly change over time and should be approved at the highest level of management. An audit
charter would not be at a detailed level and, therefore, would not include specific audit objectives or procedures.