CISA Certified Information Systems Auditor – Question1904 - CISA Certified Information Systems Auditor

The ability of the internal IS audit function to achieve desired objectives depends largely on:

A. the training of audit personnel
B. the background of audit personnel
C. the independence of audit personnel
D. the performance of audit personnel
E. None of the choices.

Correct Answer: C

Explanation:

Explanation:
The ability of the internal audit function to achieve desired objectives depends largely on the independence of audit personnel. Top management should ensure that the audit department does not participate in activities that may compromise its independence.