D is the correct answer. Regarding B quoted from Gleim (Senior management and the board ultimately must ensure the adequacy of resources because the CAE is not directly able to hire employees, and the board sets the budget.)
While the board plays a role in overseeing and ensuring that the internal audit activity has the resources it needs, the responsibility for determining the adequacy of resources primarily lies with the Chief Audit Executive (CAE). Ans is B
Option D is correct because: According to IIA,
Management & Sufficiency of resources is CAEs responsibility
Adequacy of resources is Boards responsibility
B is wrong because ultimate responsibility is in CAE. C is wrong because resources include computer-based audit methods, not computer-assisted audit techniques.
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