Independent

“Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations."

How can internal audit achieve independent? The answer is via two O attributes:-

• Organizational independence - the internal audit function is reporting to a party which is independent e.g. Audit Committee
  
• Objectivity - the individual auditor is independent in performing the audit, without any bias or influence from others
  

This is written in the "Attribute Standard" which describes the characteristics of an Internal Audit function. Attribute Standard 1100 specifically address the independence characteristic.

1100 - Independence and Objectivity
The internal audit activity should be independent, and internal auditors should be objective in performing their work.

1110 - Organizational Independence
The chief audit executive should report to a level within the organization that allows the internal audit activity to fulfill its responsibilities.

1110.A1 - The internal audit activity should be free from interference in determining the scope of internal auditing, performing work, and communicating results.

1120 - Individual Objectivity
Internal auditors should have an impartial, unbiased attitude and avoid conflicts of interest.