Which of the following enhances the independence of the internal audit activity?

exams IIA-ACCA IIA-ACCA exam 0 Comments

Which of the following enhances the independence of the internal audit activity?
A . The chief audit executive (CAE) approves the annual internal audit plan.
B . The CAE administratively reports to the board.
C . The audit committee approves the CAE’s annual salary increase.
D . The chief executive officer approves the internal audit charter.

Answer: C