Which of the following scenarios would most significantly restrict the areas where internal audit could perform assurance services?

Which of the following scenarios would most significantly restrict the areas where internal audit could perform assurance services?
A . Regulators mandate specific audit engagements to be included in the audit plan.
B. The internal audit activity reports functionally to the chief financial officer
C. The internal audit activity reports administratively to the CEO and functionally to the audit committee.
D. The internal audit activity reports administratively to the chief financial officer.

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Answer: B