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Exit VCEDump IIA-CIA-PART1 Certified Internal Auditor - Part 1, The Internal Audit Activity's Role in Governance, Risk, and Control

Q43 Single choice

Which of the following organizations has an impairment to internal audit independence?

A
An organization where the chief audit executive (CAE) reports administratively to the CEO, who is the highest officer within the organization.
B
An organization in which the CAE reports functionally to the board, which is the governing body for the organization.
C
An organization where the chief financial officer, who is a high-ranking executive, is responsible for approving the internal audit budget.
D
An organization where the CAE is a member of the executive management team.

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