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.

View Answer

Answer: C