Which of the following factors have the greatest influence on the independence of the internal audit activity?

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Which of the following factors have the greatest influence on the independence of the internal audit activity?
A . Quality assessments and cultural biases of the internal audit activity.
B . Rotational assignments and familiarity of the internal audit activity.
C . Employee incentives and self review of the internal audit activity.
D . Organizational positioning and scope control of the internal audit activity.

Answer: D

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