Which of the Following Would Be Considered an Independence Issue

Multiple Choice

Which of the following would be considered an independence issue for an internal auditor?

A) The company decreased every department's budget,including internal audit,by 5%.
B) The auditors participated in the employee stock plan and,therefore,owned stock in the company.
C) The CAE reports directly to the audit committee.
D) The controller had authority to change the audit schedule before being sent to management and the audit committee.