Which of the following is not a responsibility of the CAE?
a. To communicate the internal audit function’s plans and resource requirements to senior management and the board for review and approval.
b. To oversee the establishment, administration, and assessment of the organization’s system of internal controls and risk management processes.
c. To follow up on whether appropriate management actions have been taken on significant issues cited in internal audit reports.
d. To establish a risk-based plan to accomplish the objectives of the internal audit function consistent with the organization’s goals.