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Which of the following scenarios demonstrates an impairment to internal audit independence?

Which of the following scenarios demonstrates an impairment to internal audit independence?

A.

The internal auditor s denied access to partner information from management of me area under review

B.

The internal auditor tarts to disclose a potential conflict of interest relationship with management of the area under review

C.

The internal auditor concludes that controls operate effectively, although he did not gather supporting evidence

D.

The internal auditor was assigned to an assurance review of an area for which he previously had responsibilities

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