A government internal audit function is presumed to be free from organizational independence impairments for reporting internally
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A government internal audit function is presumed to be free from organizational independence impairments for reporting internally when the head of the organization A. Is not accountable to those charged with governance. B. Performs auditing procedures that are consistent with generally accepted accounting principles. C. Is a line-manager of the unit under audit. D. Is removed from political pressure to conduct audits objectively, without fear of political reprisal
Related Book For
Auditing a risk based approach to conducting a quality audit
ISBN: 978-1133939153
9th edition
Authors: Karla Johnstone, Audrey Gramling, Larry Rittenberg
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