All of the Following Items Are Often Contained in Written

All of the following items are often contained in written auditing policies and procedures in the management of an audit function EXCEPT:

A) Definition of the audit unit's responsibilities, goals, and objectives and Legislative or other source of audit authority
B) The reporting relationship between the audit unit and management and/or the governing Body and The process for hiring and dismissing auditors
C) Access to information and people and the scope of work to be undertaken
D) There must not be written rules.