Which of the following is least likely to enhance the independence of an internal audit activity?
A) The existence of a formal written charter for the internal audit activity.
B) Submission of an annual internal audit work plan to the audit committee.
C) A direct reporting relationship to the audit committee.
D) Adherence to the organization's position classification structure.

Question

Quizplus · Accepted Answer

Adherence to the organization's position classification structure is least likely to enhance independence because it may subject the internal audit activity to the same constraints and influences as other departments, potentially compromising its objectivity and independence.

Which of the Following Is Least Likely to Enhance the Independence