Which of the Following Is Least Likely to Enhance the Independence

question 19

Multiple Choice

Which of the following is least likely to enhance the independence of an internal audit activity?

• A) The existence of a formal written charter for the internal audit activity.
• B) Submission of an annual internal audit work plan to the audit committee.
• C) A direct reporting relationship to the audit committee.
• D) Adherence to the organization's position classification structure.

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Definitions:

Geographical Separation

The physical distance between locations, often affecting social, economic, or political relations.

Transnational Communities

Communities whose boundaries extend between countries.

Ethnic Groups

Collectives of people who share a common identity based on cultural characteristics such as language, religion, ancestral heritage, and traditions.

Boundaries

Limitations or borders that define the scope of responsibilities, roles, and distinctions between entities or concepts.