Which of the Following Is Not a Correct Interpretation of the Definition

Multiple Choice

Which of the following is not a correct interpretation of the definition of internal auditing provided by the IIA?

A) Employees of the organization may conduct internal auditing activities.
B) Internal auditing is a line activity within the organization.
C) All phases of the entity's operations fall within the scope of internal auditing.
D) The auditor's judgment has value when it is free of bias.
E) Internal auditing exists to aid or benefit the entire organization.