Which of the following actions by the internal audit activity provides strong evidence that it is organizationally independent?
A) It reviews engagement results for evidence of undue influence before releasing the final report.
B) It requires all internal audit staff to sign annual non-disclosure and potential conflict of interest statements.
C) It maintains direct interactions with the audit committee or board.
D) It releases an approved internal audit charter stating that the internal audit activity is independent.

Question

Quizplus · Accepted Answer

Maintaining direct interactions with the audit committee or board ensures that the internal audit activity can operate without interference from management, thereby supporting its organizational independence.

Which of the Following Actions by the Internal Audit Activity