To whom should the internal audit department of an organisation report?
A、The Finance Director
B、The audit committee of the board of directors
C、The shareholders
A、The Finance Director
B、The audit committee of the board of directors
C、The shareholders
【参考答案及解析】
Rationale: In order to control the risks of fraud and error, the internal audit department should be separate from the finance department
Rationale: In order to control the risks of fraud and error, the internal audit department should be separate from the finance department