Organizational independence exists if the CAE reports to some other organizational level than the CEO or similar

Organizational independence exists if the CAE reports <List A> to some other organizational level than the CEO or similar head of the organization as long as the internal audit activity <List B> without interference:
a. List A: administratively; List B: controls the scope and performance of work and reporting of results.
b. List A: administratively; List B: approved the internal audit budget and risk-based internal audit plan.
c. List A: functionally; List B: controls the scope and performance of work and reporting of results.
d. List A: functionally; List B: approves the internal audit budget and risk-based internal audit plan.