Regarding the chief audit executive (CAE). which of the following is considered an impairment to the independence of the internal audit activity?

Regarding the chief audit executive (CAE). which of the following is considered an impairment to the independence of the internal audit activity?
A . The CAE reports administratively to the CEO.
B. The CAE is asked to submit the liquidation of her travel allowances to human resources for approval.
C. The CAE’s supervisor is responsible for the risk management function.
D. The CAE is asked to review new procedures before implementation.

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Answer: C