試験IIA-CIA-Part1-JPN トピック3 問題138 スレッド

To encourage and maintain internal audit objectivity, it is crucial for internal auditors to have an independent reporting line, preferably directly to the audit committee. This policy helps minimize potential biases or influences from management and ensures that audit findings are communicated openly and transparently without fear of repercussion or conflict of interest, thereby safeguarding the objectivity of the audit function.
Institute of Internal Auditors (IIA) - International Standards for the Professional Practice of Internal Auditing