Which of the following offers the feast evidence that the internal audit activity has achieved organizational independence?

Which of the following offers the feast evidence that the internal audit activity has achieved organizational independence?
A . An independent third party has assessed the organization’s system of internal controls to be adequate and effective.
B . The chief audit executive reports both functionally and administratively to the CEO.
C . The internal audit charter is drafted properly and approved by the appropriate parties.
D . The mission statement and strategy of the internal audit activity demonstrates alignment to organizational objectives.

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Answer: C