To operate effectively,an internal auditor must be independent of the
A)line functions of the organization.
B)entity that is being audited.
C)employer-employee relationship that exists for other employees in the organization.
D)outsourcing organizations used.

Question

Quizplus · Accepted Answer

Independence is a fundamental principle of the internal audit profession. Internal auditors must maintain independence from the operations and management of the organization, which are known as line functions. This ensures that they can objectively assess and report on the effectiveness of the organization's risk management, internal control, and governance processes. Being independent of the entity being audited and outsourcing organizations used is also important, but not as critical as independence from the line functions of the organization. The employer-employee relationship can create conflicts of interest for the internal auditor, but this is addressed through the organizational placement of the internal audit function and the reporting relationships within it.

To Operate Effectively,an Internal Auditor Must Be Independent of the