Independence permits internal auditors to render impartial and unbiased judgments.The best way for internal audit departments to achieve independence is through
A)individual knowledge and skills.
B)organizational knowledge and skills.
C)supervision within the organization.
D)organizational status and individual objectivity.

Question

Quizplus · Accepted Answer

Organizational status (such as reporting directly to the board of directors or audit committee) can help provide the necessary independence for internal auditors. However, individual objectivity is also important for internal auditors to make unbiased judgments. Therefore, a combination of both organizational status and individual objectivity is needed for internal auditors to achieve independence.

Independence Permits Internal Auditors to Render Impartial and Unbiased Judgments