According to NA guidance, which of the following conditions would enhance the independence of the internal audit activity?

According to NA guidance, which of the following conditions would enhance the independence of the internal audit activity?
A . The organizational culture rewards critical and objective thinking.
B. The quality of work performed by the internal audit activity is periodically reviewed,
C. The organization establishes effective governing body oversight,
D. Audit assignments are rotated among internal audit staff

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Answer: C