The newly appointed chief audit executive (CAE) of a large multinational corporation, with seasoned internal...

The CAE is required to review, approve, and sign every engagement report.

The CAE is required to review, approve, and sign all regulatory compliance engagement reports only

The CAE may delegate responsibility for reviewing, approving and signing engagement reports, but should review the reports after they are issued.

The internal audit charter must identify authorized signers of engagement reports.