According to the Independence and Objectivity standards included in the International Standards for the Professional Practice of Internal Auditing, the chief internal audit officer should confirm his independence to the board of directors:
  a.Biannually.
  b.Quarterly.
  c.Every three years.
  d.Annually.
  Answer:D
  Choice "D" is correct. The chief internal audit officer should confirm his independence to the board of directors annually according to the Independence and Objectivity standards included in the International Standards for the Professional Practice of Internal Auditing.
  Choice "c" is incorrect. The chief internal audit officer should confirm his independence to the board of directors annually, not every three years, according to the Independence and Objectivity standards included in the International Standards for the Professional Practice of Internal Auditing.
  Choice "a" is incorrect. The chief internal audit officer should confirm his independence to the board of directors annually, not biannually, according to the Independence and Objectivity standards included in the International Standards for the Professional Practice of Internal Auditing.
  Choice "b" is incorrect. The chief internal audit officer should confirm his independence to the board of directors annually, not quarterly, according to the Independence and Objectivity standards included in the International Standards for the Professional Practice of Internal Auditing.