According to IIA guidance, who should chief audit executives report to regarding the internal audit...

Routine administrative matters such as leave, facilities, payroll administration, and other day-to-day human resource matters are appropriately handled through the CAE’s administrative reporting relationship. The candidate source identifies the chief executive officer as the appropriate administrative reporting point. This differs from the CAE’s functional reporting relationship, which should support organizational independence through direct interaction with the board on matters such as the charter, risk-based audit plan, resources, performance, appointment, and significant audit issues. Administrative reporting to executive management provides the internal audit function with practical organizational support without transferring functional oversight away from the board. Reporting such routine matters to the chief risk officer or another operational function could also create inappropriate organizational relationships depending on the structure. Therefore, the CEO is the appropriate answer for daily administrative human resource matters.