Board oversight typically ensures which of the following outcomes related to internal audit resources?

• A. Adequate resources for the internal audit function.
• B. Increased external audit fees.
• C. Shorter audit reports.
• D. Reduced management involvement.

Answer: (A)

The main idea here is that board oversight is about ensuring the internal audit function has the resources it needs to do its work effectively. When the board provides adequate resources—enough skilled staff, time, budget, and access to information—the internal audit team can execute the risk-based plan, maintain independence, and deliver timely, quality assurance and advisory work. If resources are insufficient, the function may face scope limitations, delays, or lower-quality audits, which weakens governance. The other options don’t flow from governance of internal audit resources: external audit fees are set in a separate engagement context, shorter audit reports aren’t a direct outcome of resource levels, and reducing management involvement isn’t the goal of board oversight—rather, governance seeks appropriate independence and effective collaboration with management while ensuring the internal audit function is properly resourced.