An audit charter should outline which of the following?

The audit charter serves as a foundational document that defines the purpose and authority of the audit function within an organization. It specifies the overall authority, scope, and responsibilities of the audit team, ensuring that there is a clear understanding of what the audit function is expected to achieve. This includes outlining the independence of the audit function, the resources required for operations, and the requirement to report findings to the appropriate levels of management and the board.

By detailing the audit's scope, the charter ensures that the audit function operates within defined parameters, focusing on areas deemed critical for risk management and compliance. This clarity helps in aligning the audit activities with the goals and strategies of the organization, making it essential for effective governance and oversight.

While the other options relate to various important aspects of organizational governance and strategy, they do not pertain to the primary purpose of an audit charter, which is to delineate the framework within which the audit operates. The goals for technology development, specific audit procedures, and strategic objectives of the IT department are more specific operational or strategic plans, rather than overarching guidelines that govern the audit process itself.