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Question 113 - IIA-CIA-Part1 discussion
Which of the following is most likely to impair the organizational independence of the internal audit activity?
A.
The chief audit executive (CAE) reports administratively to the chief financial officer.
B.
The CAE oversees the effectiveness of the organization's risk management function.
C.
The CAE reports functionally to the CEO.
D.
The CAE managed the finance department for the past five years.
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