Câu 286: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

Which of the following situations is most likely to threaten the independence of the internal audit activity?

1. A. The chief audit executive reports functionally to the board and administratively to the CEO.
2. B. The annual budget for the internal audit activity is approved by the chief financial officer.
3. C. The internal audit activity is completely outsourced to an external service provider.
4. D. The internal audit manager provides consulting services to the procurement department, where she worked during the prior year. — đáp án hiện tại