IT Audit Function Independence

Performing nonaudit roles in IT initiatives

Reporting to multiple levels within the enterprise

Self-governance and freedom from conditions that threaten objectivity (correct)

Managing threats to objectivity at the engagement level only

Reporting to a level that provides organizational independence (correct)

Withholding information about any impairment to independence

Performing nonaudit roles in IT initiatives

Failing to address independence and accountability in the charter or engagement letter

Ignore the impairment and continue with the audit

Move the audit function to report directly to a department head

Hide any signs of potential impairment

Disclose the details of the impairment to the appropriate parties (correct)

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