According to NA guidance, which of the following practices by the chief audit executive (CAE) best enhances the organizational independence of the internal audit activity?

According to NA guidance, which of the following practices by the chief audit executive (CAE) best enhances the organizational independence of the internal audit activity?
A . CAE reviews and approves the annual audit plan,
B. CAE meets privately with the CEO at least annually.
C. CAE meets privately with the board at least annually,
D. CAE reports to the board regarding audit staff performance evaluation and compensation.

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Answer: D