https://www.oculus.com/en-us/blog/the-oculus-rift-oculus-touch-and-vr-games-at-e3/
Oculus VR said:The Rift features an integrated VR audio system designed to convince your ears that youre truly there. The integrated headphones are also removable in case you want to use your own.
It also incorporates a high-quality internal microphone for social experiences.