Which group faces an unavoidable independence problem due to potential influence from top management?

The correct answer is that internal auditors face an unavoidable independence problem due to potential influence from top management. Internal auditors are employed by the organization they are auditing, which raises the concern that they may be subject to pressures or influences from senior management. This relationship can complicate their ability to remain entirely objective and independent when conducting audits or evaluating internal controls.

Internal auditors are tasked with assessing the efficiency and effectiveness of internal processes, compliance with regulations, and the accuracy of financial reporting. However, since they report to management, there's a risk that management may attempt to influence their findings or downplay issues that arise during audits. This inherent conflict can undermine the internal auditor's independence and may lead to biased reporting or failure to address critical issues appropriately.

In contrast, external auditors are independent third parties hired to review financial statements and give an objective opinion. Their independence is more easily maintained because they are not influenced by the company’s management directly. Directors, while also subject to influence, are responsible for governance and oversight rather than internal auditing. Accountants, particularly those in a professional capacity, generally operate under codes of conduct designed to ensure objectivity, making their independence issues less pronounced than those faced by internal auditors.