Who is allowed to conduct the annual internal self-audit?

The choice indicating that individuals not involved in the examining activities are allowed to conduct the annual internal self-audit is correct because it ensures objectivity and impartiality in the audit process. By having individuals who are not directly involved in the delegated examining activities perform the audit, it minimizes any potential bias or conflict of interest that could arise from someone directly involved with the processes being reviewed. This separation of duties is critical for maintaining the integrity and effectiveness of the auditing process.

In the context of audits, independence is a fundamental principle, as it allows for a more accurate assessment of compliance with policies and procedures. Individuals who have participated in the examining activities might have preconceived notions or biases that could influence their judgment during the audit. The integrity of the audit is upheld when those conducting it have a fresh perspective and can evaluate the operations without the influence of familiarity or existing relationships.

While supervisors, non-supervisors, or individuals involved in delegated examining could all have insights into the processes, their involvement in those processes compromises their ability to evaluate them objectively, making the selected answer the most appropriate choice for conducting an effective internal self-audit.