An organization was in the process of establishing its new internal audit department. the controller had no previous experience with internal auditors. due to this lack of experience, the controller advised the applicants that they would be reporting to the external auditors. however, the new director of internal audit would have free access to the controller to report anything important. the controller would convey the director’s concerns to the board of directors.
which of the following is true?
a: the internal audit department will be independent because the director has direct access to the board of directors.
b: the internal audit department will not be independent because the director reports to the external auditors.
c: the internal audit department will not be independent because the controller has no experience with internal auditors.
d: the internal audit department will not be independent because the company did not specify that the
applicants must be certified internal auditors.