The internal audit manager should have a reporting line to the audit committee, which is an independent body that oversees the internal audit function and ensures its objectivity and accountability. Reporting functionally to a senior management official may compromise the independence and clarity of the internal audit reporting process, as senior management may have a vested interest in the audit results or influence the audit scope and priorities. *References: According to the ISACA IT Audit and Assurance Standards, Guidelines and Tools and Techniques for IS Audit and Assurance Professionals, section 1002 Independence, "The chief audit executive (CAE)should report functionally to the board or its equivalent (e.g., audit committee) and administratively to executive management." 1