Which of the Following Would Be Considered in Determining Whether

question 68

Multiple Choice

Which of the following would be considered in determining whether an internal audit department is independent?

• A) The organizational level of the chief audit officer and the objectivity of the audit staff.
• B) A requirement for the auditors to report to the audit committee and the composition of the audit committee.
• C) The organizational status of the audit committee and the individual independence of internal auditors in the department.
• D) The nature of the audit charter and the objectivity of the audit staff.

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Definitions:

Kohlberg's Conventional

A stage in Kohlberg's theory of moral development where individuals' reasoning is based on societal norms and the expectations of important others.

Moral Development

The process of learning to distinguish right from wrong and developing the ability to act according to ethical principles.

Principle-Centred

An approach or philosophy that emphasizes the importance of adhering to a set of core values or principles to guide decision-making and actions.

Government Laws

Statutes and regulations established by the legislative bodies of governments to dictate behavior, enforce order, and provide a basis for justice.