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Discusses the minimum criteria the CAE must fulfill in managing the internal audit activity. 2000 – Managing the Internal Audit Activity ​Discusses the minimum critieria the CAE must fulfill in

Explores the CAE's responsibility for discussing management's acceptance of risks with management and the board. 2600 – Communicating the Acceptance of Risks ​Explores the CAE's responsibiltiy

Discusses the CAE's responsibilities for communication and approval of internal audit's plans and resource requirements. 2020 – Communication and Approval ​Discusses the CAE's responsibilities