问题详情

Which of the following statements, if any, is/are correct？ (1) Internal auditors should report to the finance director as they understand internal controls and are best placed to implement any recommendations in a timely manner (2) Companies are not required to establish and maintain an internal audit function
A.1 only
B.2 only
C.Both 1 and 2
D.Neither 1 nor 2请帮忙给出正确答案和分析，谢谢！