What is the main purpose of the IS audit charter?

The primary purpose of the IS audit charter is to outline the responsibility and authority of the audit function. This document serves as a foundational guideline that defines the scope, objectives, and roles of the audit team within an organization. It is essential for establishing the framework within which the audit operates, ensuring that all parties are aware of the audit function's capabilities and jurisdiction.

A well-defined charter clarifies the mission of the audit team, helps to align the audit processes with organizational goals, and reinforces the independence of the audit function. By establishing clear boundaries regarding the responsibilities and authority granted to the audit team, the charter helps to support the integrity and effectiveness of audits, ultimately contributing to better corporate governance and risk management.

The other options, while related to aspects of the audit process, do not encapsulate the primary purpose of the IS audit charter. Organizational structure and resource requirements, for example, may be considered important for operational success but are not the central focus of the charter itself.