The general standards for the professional practice of internal auditing include the following:
-The organizational status of the internal auditing department should be sufficient to permit the accomplishment of its audit responsibilities.
_____
A)Independence,
B)Professional Proficiency,
C)Scope of Work,
D)Performance of Audit Work, and
E)Management of the Internal Auditing Department.

Question

Quizplus · Accepted Answer

Independence is crucial for the internal auditing department to effectively accomplish its audit responsibilities, as it ensures that the department can operate without undue influence from the management of the organization, allowing for objective and impartial audit reports.

The General Standards for the Professional Practice of Internal Auditing