Which of the following characteristics is typical of the internal audit activity?

A characteristic typical of the internal audit activity is that it responds to the needs and desires of senior management and the board, but remains independent of the areas under review. This ensures that while internal audit activities are aligned with the strategic priorities of the organization, they maintain an unbiased stance that is critical for effectively assessing risk and control processes.

IIA's International Standards for the Professional Practice of Internal Auditing.