Which of the following reflects an internal auditor's independence?

Independence is a fundamental principle for internal auditors as it ensures that their assessments and recommendations are objective and unbiased. Being free from influences that could compromise objectivity means that the auditor can perform their duties without being swayed by personal relationships, pressures from management, or conflicts of interest. This independence allows auditors to provide a fair evaluation of processes, controls, and financial health within the organization, crucial for maintaining the integrity and effectiveness of internal audits.

On the other hand, employment within the department being audited or reporting only to management could lead to potential conflicts of interest, undermining the auditor's impartiality. Additionally, joining management discussions on financial decisions can mix the internal auditor’s role with that of management, further jeopardizing their objectivity. Hence, true independence is key for effective internal auditing, making the ability to be free from influences essential.