how the internal audit services affected O$\backslash$&A$\text{'}$s independence in $20$X$2$ under SEC independence rules?O$\backslash$&A was not independent unless management approved its internal audit servicesO$\backslash$&A was independent because more auditing is always beneficial to a company$08$A was not independent due to self$-$audit and management participation concerns. O$\backslash$&A was independent if the fee for the internal audit services did not exceed $\backslash (5\backslash \%\backslash )$ of its revenues