D is corrent. Internal auditors are required to be independent of the activities they are auditing, not the entire firm since they are employees of that firm. Although some internal auditors do hold a CPA license, they are not required to be CPAs.
A is incorrect. Internal auditors do not need a CPA license but may instead get CIA designation.
B is incorrect because internal auditors do not need a CPA license but may instead get CIA designation.
C is incorrect because internal auditors must be independent of activities they audit since they are employees of the organization they are auditing.
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