登录之后可查看解析

Answer (D) is correct . The organizational status of the internal audit activity is enhanced when it has the support of management and of the board. Internal auditors can thereby gain the cooperation of engagement clients and perform their work free from interference.

Answer (A) is incorrect because Review and approval of engagement work programs is the responsibility of internal auditing supervisors.
Answer (B) is incorrect because Whether the external auditor will make use of the work of internal auditing is not for the audit committee to decide.
Answer (C) is incorrect because Review and approval of internal auditing engagement communications is the responsibility of the chief audit executive or his/her designee.