Exam IIA-CIA-Part1 topic 4 question 81 discussion

is D oder C the right answer?

The action that would have the greatest impact on the effectiveness of the internal audit activity is: D. Assurance of internal audit objectivity and organizational independence by the board. Ensuring internal audit objectivity and independence is crucial for the effectiveness of the internal audit function. It allows internal auditors to provide unbiased and objective assessments of the organization's processes, controls, and risks. This independence is typically achieved through support and oversight from the board of directors or a similar governing body. Without independence, internal auditors may face challenges in delivering credible and unbiased insights to the organization.