The IIA's concept of independence is the same as the AICPA's concept of independence.

Question

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The IIA's concept of independence primarily focuses on the internal audit function's position within the organization, ensuring it is sufficiently independent of the activities it audits to perform its duties effectively. The AICPA's concept of independence, however, emphasizes the need for auditors to be free from conflicts of interest and undue influence from clients to maintain objectivity and impartiality in external auditing.

The IIA's Concept of independence Is the Same as the AICPA's