Câu 296: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

According to IIA guidance, which of the following conditions would enhance the independence of the internal audit activity?

1. A. The organizational culture rewards critical and objective thinking.
2. B. The quality of work performed by the internal audit activity is periodically reviewed.
3. C. The organization establishes effective governing body oversight. — đáp án hiện tại
4. D. Audit assignments are rotated among internal audit staff.