According to NA guidance, which of the following conditions would enhance the independence of the internal audit activity?

According to NA guidance, which of the following conditions would enhance the independence of the internal audit activity?
A . The organizational culture rewards critical and objective thinking.
B . The quality of work performed by the internal audit activity is periodically reviewed,
C . The organization establishes effective governing body oversight,
D . Audit assignments are rotated among internal audit staff

View Answer

Answer: C

Explanation:

Establishing effective governing body oversight enhances the independence of the internal audit activity by providing a high-level check on the audit function, ensuring that it operates without undue influence from management. This helps maintain the autonomy necessary for the internal audit to effectively challenge and assess management practices and controls.

Reference: Institute of Internal Auditors (IIA) – International Standards for the Professional Practice of Internal Auditing; governance frameworks.