Certified Internal Auditor (CIA) Part 1: Business Acumen — Question 13

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

Answer options

• 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.

Correct answer: D

Explanation

Option D is correct because adhering to the organization's position classification structure does not inherently strengthen the independence of the internal audit activity. In contrast, options A, B, and C all contribute to establishing a framework that supports the autonomy and effectiveness of internal audits.