independence?

Which of the following would be considered a violation of The HAfs mandatory guidance on

independence?
A . The chief audit executive (CAE) reports functionally to the board and administratively to the chief financial officer.
B. The board seeks senior management’s recommendation before approving the annual salary adjustment of the CAE.
C. The CAE confirms to the board, at least once every five years, the organizational independence of the internal audit activity,
D. The CAE updates the internal audit charter and presents it to the board for approval periodically, not on a specific timeline

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Answer: B