Auditing · Internal Audit Principles
In a scenario where the internal audit department of a large multinational group reports administratively to the CEO but functionally to the audit committee of the board, which key internal audit principle is primary established by this structure?
Verified Solution4 OptionsUpdated: October 2026👁️1 View
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- 1Systems and process focus
- 2Independence and Objectivity✓
- 3Due professional care
- 4Risk-based audit planning
Correct answer
Independence and Objectivity
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