Which of the Following Actions by the Internal Audit Activity

Multiple Choice

Which of the following actions by the internal audit activity provides strong evidence that it is organizationally independent?

A) It reviews engagement results for evidence of undue influence before releasing the final report.
B) It requires all internal audit staff to sign annual non-disclosure and potential conflict of interest statements.
C) It maintains direct interactions with the audit committee or board.
D) It releases an approved internal audit charter stating that the internal audit activity is independent.