Which of the following is true regarding internal audit role ' s in The IIA...

In The IIA ' s Three Lines Model, internal audit (the third line) should be aligned with first- and second-line functions through effective communication, cooperation, and collaboration (Option D). This alignment ensures that internal audit activities are coordinated with risk management and control functions while maintaining independence. According to the Three Lines Model, internal audit adds value by providing independent assurance on the effectiveness of governance, risk management, and control processes, which requires ongoing interaction with the first and second lines without compromising objectivity.

IIA ' s Three Lines Model

IIA Standards, Standard 2050: Coordination and Reliance