Which of the following scenarios violates The IIA’s standard regarding internal audit independence?

Which of the following scenarios violates The IIA’s standard regarding internal audit independence?
A . The chief audit executive (CAE) reports on the internal audit activity’s day-to-day tasks and responsibilities to the CEO.
B. An assessment of the risk management function is reviewed by an outside consulting firm because the CAE is temporarily fulfilling the role of risk manager.
C. The CAE regularly meets with the organization’s chief risk officer, who validates all reported audit findings and dictates which will be Included In the package to the audit committee.
D. The internal audit activity will experience staffing shortages for the next six months due to planned and unplanned leaves of absence; therefore the CAE proposed including fewer
audits in the annual audit plan compared to the previous financial year.

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Answer: C