Which of the following scenarios would represent the greatest threat to the authority of the internal audit activity (IAA)?

Which of the following scenarios would represent the greatest threat to the authority of the internal audit activity (IAA)?
A . A change was implemented requiring the IAA to report administratively to the organization’s chief legal counsel rather than the board.
B . Responsibility for risk management processes were removed from the IAA and placed
under a newly created chief risk officer.
C . The IAA was denied access to expenditure and budget requirement reports because the reports were considered to be financial administrative matters.
D . An internal auditor was informed by the chief financial officer that client survey results would be unfavorable unless the auditor changed a finding in the report.

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Answer: D