Which of the following aspects does not help ensure organisational independence of internal audit?
A)The board of directors or audit committee being required to approve the removal of the head of Internal Audit.
B)Reporting to the board of directors or audit committee.
C)External audit coordinating their work more closely with internal audit.
D)Management being kept informed of internal audit work schedules and budget requirements.

Question

Quizplus · Accepted Answer

External audit coordinating their work more closely with internal audit may undermine the independence of internal audit since they may feel pressure to change their findings or conclusions to align with those of the external audit. A, B, and D help ensure the independence of internal audit by providing oversight, reporting channels, and appropriate resourcing.

Which of the Following Aspects Does Not Help Ensure Organisational