Which of the following is most likely to result in the impairment of independence for...

The chief audit executive (CAE) has a dual reporting relationship within the organization.

The CAE performs an audit of a functional area that is also under the CAE's oversight.

The CAE has unrestricted access to information throughout the organization and to the board.

The board is involved in decisions to hire or remove the CAE and in drafting and approving an internal audit charter.