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elephants welcome to the CIA session by Cabot's evasions Capet solution is a premium learning partner for CIA qualification the purpose of this session is to understand a very important concept for CLA and that concepts called independence and objectivity when it comes to the independence and objectivity of auditor that is not just a theoretical concept but it is very very important for us to understand for a practical aspects also so let's try to understand what is the meaning of independence and objectivity if we have to define the internal audit activity the internal audit activity has three words to be there in the definition so internal audit is an independent objective assurance and consulting activity so in this particular session except consulting we shall be discussing what is the meaning of objectivity and what is the meaning of independence before we think about and discuss this concept called independence and objectivity let's try to understand a very very important concept

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