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Question 560 - IIA-CIA-Part1 discussion
During a quality assessment of the internal audit activity an auditor is assessing whether the independence of the internal audit activity is at risk of being compromised. According to IIA guidance, which of the following would provide the best source of evidence for such an assessment?
A.
An organizational chart showing the reporting line of the chief audit executive to the CEO
B.
The internal audit charter as endorsed by the organization's governing body
C.
A review of the audit opinions issued from a sample of recent audit engagements
D.
An assessment of the scope of the audit work performed by the internal au<M activity
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