Which of the following specifications in an internal audit charter is the most important factor in the internal audit activity’s independence?

exams IIA-CIA-Part1 V3 IIA-CIA-Part1 exam 0 Comments

Which of the following specifications in an internal audit charter is the most important factor in the internal audit activity’s independence?
A . Description of internal audit activity’s responsibilities
B . Definition of internal auditing
C . Statement of internal audit activity’s authority
D . Description of internal audit activity’s reporting structure

Answer: D