Internal auditors should be independent when obtaining evidence in the sense of being free from direction or constraint by the manager of the business unit under audit.

Question

Quizplus · Accepted Answer

Independence is a fundamental principle of internal auditing, and it is crucial to ensure that internal auditors can obtain evidence objectively and without hindrance from management. Being free from direction or constraint by the manager of the business unit under audit is essential for internal auditors to exercise their professional judgment and offer unbiased and impartial opinions and recommendations.

Internal Auditors Should Be Independent When Obtaining Evidence in the Sense