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Answer (D) is correct . To avoid conflict between the CEO and the audit committee, the CAE should request that the board establish policies covering the IAA’s relationships with the audit committee. The CAE should have regular communication with the board, audit committee, or other appropriate governing authority. Furthermore, the board should approve a charter that defines the purpose, authority, and responsibility of the IAA.

Answer (A) is incorrect because The CEO and audit committee most likely should receive summary reports. Senior management and the board ordinarily are not involved in the details of internal audit work.
Answer (B) is incorrect because Independence is not sufficient to avert conflict unless reporting relationships are well defined.
Answer (C) is incorrect because The CEO and audit committee most likely should receive summary reports. Senior management and the board ordinarily are not involved in the details of internal audit work.