Regarding the chief audit executive (CAE). which of the following is considered an impairment to the independence of the internal audit activity?
A . The CAE reports administratively to the CEO.
B . The CAE is asked to submit the liquidation of her travel allowances to human resources for approval.
C . The CAE’s supervisor is responsible for the risk management function.
D . The CAE is asked to review new procedures before implementation.
Answer: C
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