Certified Information Systems Auditor (CISA) — Question 564

Which of the following indicates that an internal audit organization is structured to support the independence and clarity of the reporting process?

Answer options

• A. The internal audit manager has a reporting line to the audit committee.
• B. The internal audit manager reports functionally to a senior management official.
• C. Auditors are responsible for assessing and operating a system of internal controls.
• D. Auditors are responsible for performing operational duties or activities.

Correct answer: A

Explanation

The correct answer is A because having a direct reporting line to the audit committee ensures that the internal audit manager can operate independently and report findings without influence from management. Option B compromises independence as it involves reporting to a senior management official, while options C and D focus on the responsibilities of auditors rather than the structure of the reporting process.