According to NA guidance, which of the following conditions would enhance the independence of the internal audit activity?

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NAKAYAMA HIROYUKI · Accepted Answer

The organization establishes effective governing body oversight,

NAKAYAMA HIROYUKI · Answer

The organizational culture rewards critical and objective thinking.

NAKAYAMA HIROYUKI · Answer

The quality of work performed by the internal audit activity is periodically reviewed,

NAKAYAMA HIROYUKI · Answer

Audit assignments are rotated among internal audit staff

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