Auditing & Assurance Services 6th Edition by Timothy Louwers

Exercise 16

Which of the following would be considered in determining whether an internal audit department is independent?
A) The organizational level of the chief audit officer and the objectivity of the audit staff.
B) A requirement for the auditors to report to the audit committee and for the composition of that committee.
C) The organizational status of the audit committee and the individual independence of internal auditors in the department.
D) The nature of the audit charter and the objectivity of the audit staff.