According to IIA guidance independence of the internal audit

According to IIA guidance, independence of the internal audit function is achieved through which of
the following?
a. Staffing and supervision.
b. Continuing professional development and due professional care.
c. Human relations and communications.
d. *Organizational status and objectivity.

A.
Staffing and supervision.

B.
Continuing professional development and due professional care.

C.
Human relations and communications.

D.
Organizational status and objectivity.

Solution

Solution: Organizational status and objectivity

Explanation: The organizational status and objectivity allows the members of the internal audit activity to render the unbiased and impartial judgments essential to the correct conduct of engagements.

Staffing and supervision are related to the professional proficiency of the activities of internal audit. Continuing professional development and due professional care are connected to the professional proficiency of the internal auditor. Human relations and communications have it\'s concern towards the proficiency of the professional of the internal auditor