Internal audit can strengthen and support any number of standing or special committees of senior management and the governing body. However, before inviting internal audit in, it is critical that the organization consider how internal audit would operate within these committees, including clearly defining internal audit's role and setting proper precautions to protect continued independence and objectivity. Which of the following is not a safeguard that should be put i place to protect IA independence and objecitvity?

a) The audit committee should guide the extent of internal audit's participation
b) Internal audit's role on committees should be clearly delineated in the internal audit charter.
c) Internal audit should be a voting member of the committee.
d) Internal audit's contributions are in the form of questions and insights, not conclusions or advocacy.

Ans: c) Internal audit should be a voting member of the committee.