IIA
IIA-CIA-PART1 · Question #223
IIA-CIA-PART1 Question #223: Real Exam Question with Answer & Explanation
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Question
Which of the following situations is most likely to threaten the independence of the internal audit activity?
Options
- AThe chief audit executive reports functionally to the board and administratively to the CEO.
- BThe annual budget for the internal audit activity is approved by the chief financial officer.
- CThe internal audit activity is completely outsourced to an external service provider.
- DThe internal audit manager provides consulting services to the procurement department, where
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