Which statements about independence and objectivity in internal auditing are true?

Which statements about independence and objectivity in internal auditing are true?

• A. I and II
• B. I and III
• C. II and III
• D. I, II, and III

Answer: (B)

Independence and objectivity are essential for internal audit credibility. Independence means the auditor’s ability to perform work free from interference or pressure, typically evidenced by a reporting line to the board or the audit committee rather than to management. This status helps ensure that conclusions aren’t tainted by those who are being audited. Objectivity is about the auditor’s mental attitude—being impartial, unbiased, and evidence-based in judgments and conclusions, without letting personal interests or relationships color the work. The statements that reflect these principles are the ones that describe maintaining independence of position and reporting, and upholding impartial, fact-driven conclusions. The other statement likely describes something that would compromise independence or objectivity—such as factors that allow management to influence the audit scope, findings, or conclusions. Since independence and objectivity require both freedom from interference and a disciplined, unbiased approach to evidence, the combination of the first and third statements is the accurate reflection.

Independence and objectivity are essential for internal audit credibility. Independence means the auditor’s ability to perform work free from interference or pressure, typically evidenced by a reporting line to the board or the audit committee rather than to management. This status helps ensure that conclusions aren’t tainted by those who are being audited. Objectivity is about the auditor’s mental attitude—being impartial, unbiased, and evidence-based in judgments and conclusions, without letting personal interests or relationships color the work.

The statements that reflect these principles are the ones that describe maintaining independence of position and reporting, and upholding impartial, fact-driven conclusions. The other statement likely describes something that would compromise independence or objectivity—such as factors that allow management to influence the audit scope, findings, or conclusions. Since independence and objectivity require both freedom from interference and a disciplined, unbiased approach to evidence, the combination of the first and third statements is the accurate reflection.