Which of the following is the most appropriate way to ensure that a newly formed internal audit activity remains free from undue influence by management?

Which of the following is the most appropriate way to ensure that a newly formed internal audit activity remains free from undue influence by management?
A . Appoint the chief audit executive as a member of the board.
B. Adopt written policies and procedures for the internal audit activity, approved by the board.
C. Ensure the chief audit executive reports administratively to the audit committee.
D. Establish the internal audit activity’s position within the organization in an audit charter.

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Answer: D