Exam IIA-CIA-Part1 All QuestionsBrowse all questions from this exam
Question 242

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

    Correct Answer: A

    The situation where the internal audit activity is responsible for the company's risk management function and its head manager reports to the chief audit executive undermines the independence of the internal audit activity. Independence is crucial for internal auditors to objectively assess risk management and control processes. If the internal audit activity is part of the company's risk management process, it becomes difficult to maintain an unbiased stance when auditing the same processes it helps manage.

Discussion
abdullah01Option: C

i think is C