To meet the governance-related expectations of management under SOX, an organization's internal audit department needs to be
A) independent
B) objective
C) technically qualified
D) All of the above are true.

Question

Quizplus · Accepted Answer

All of the choices listed are true. SOX requires that an organization's internal audit department be independent, objective, and technically qualified. Independence ensures that the audit department functions separately from the operations it is auditing. Objectivity ensures that audit findings are unbiased and based on facts. Technical qualifications ensure that the audit department has the necessary expertise to identify and address risks and control weaknesses in the organization's systems and processes.

To Meet the Governance-Related Expectations of Management Under SOX, an Organization's