An Effective Internal Control Requires Organisational Independence of Departments

Multiple Choice

An effective internal control requires organisational independence of departments. Organisational independence would be impaired in which of the following situations?

A) The internal auditors report to the audit committee of the board of directors.
B) The financial controller reports to the marketing director.
C) The payroll accounting department reports to the chief accountant.
D) The cashier reports to the treasurer.