A charter is one of the more important factors positively affecting the internal audit activity’s independence. Which of the following is least likely to be part of the charter?

Answer (C) is correct. The independence of the internal audit activity is enhanced when the board concurs in the appointment or removal of the CAE (PA 1110-1), but the length of the CAE’s employment is less significant than defining the purpose, authority, and responsibility of the internal audit activity (Standard 1000)