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Answer (A) is correct . Independence is enhanced when the board concurs in the appointment or removal of the CAE. The audit committee is a subcommittee of outside directors who are independent of management. The term “board” includes the audit committee.

Answer (B) is incorrect because Development of the annual engagement work schedule is an operational function of the CAE and the IAA staff. The annual engagement work schedule, staffing plan, and financial budget are submitted to senior management and the board.
Answer (C) is incorrect because Approval of engagement work programs is a technical responsibility of the IAA staff.
Answer (D) is incorrect because The determination of engagement observations appropriate for specific engagement communications is a field operation of the IAA staff.