Exam IIA-CIA-Part2 topic 4 question 3 discussion

According to the Standards, which of the following best describes the responsibility of the chief audit executive (CAE) for approving the final engagement report?
The CAE is responsible for obtaining management approval before issuing the final report.
The CAE has overall responsibility for the report but can delegate the review and approval of the report.
The CAE is responsible for obtaining senior management's approval before releasing the final report.
The CAE is responsible for approving to whom and how the final report will be disseminated.