Câu 47: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

Which of the following is least likely to enhance the independence of an internal audit activity?

1. A. The existence of a formal written charter for the internal audit activity.
2. B. Submission of an annual internal audit work plan to the audit committee.
3. C. A direct reporting relationship to the audit committee.
4. D. Adherence to the organization's position classification structure. — đáp án hiện tại