Câu 290: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

An engagement supervisor noted that an internal auditor’s personal relationship with a process owner resulted in the auditor providing a favorable and partial assessment during an audit within that process owner’s area. According to IIA guidance, which of the following should be used to manage this impairment?

1. A. An internal audit charter.
2. B. An employee disciplinary policy. — đáp án hiện tại
3. C. A functional audit committee.
4. D. A functional reporting placement.