Câu 293: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

Which of the following situations undermines the independence of the internal audit activity?

1. A. The internal audit activity is responsible for the company's risk management function, and its head manager reports to the chief audit executive. — đáp án hiện tại
2. B. A senior member of the internal audit activity once worked in the corporate finance department.
3. C. The organization's CEO reviews the internal audit activity's annual budget per the organization's policies and procedures.
4. D. The internal audit activity often uses management's risk profile to build its own risk profile for annual planning.