Regarding the chief audit executive (CAE), which of the following is considered an impairment to the independence of the internal audit activity?
Regarding the chief audit executive (CAE), which of the following is considered an impairment to the independence of the internal audit activity?
If the CAE's supervisor is responsible for the risk management function, it can create a conflict of interest and impair the independence of the internal audit activity. The CAE should ideally have a reporting line that allows for independent and objective assessments, which could be compromised if the supervisor has direct involvement in areas subject to audit.
Why is not a