To ensure the independence of the internal auditor, the following measures can be implemented:

1. Reporting to the Audit Committee: The internal auditor should report to the audit committee instead of management, ensuring that they are not influenced by executives or line management.
2. Scope of Work Decided by the Audit Committee: The scope of internal audit work should be determined by the audit committee rather than management, to avoid bias in audit assignments.
3. Rotation of Internal Audit Staff: Internal auditors should be rotated regularly to avoid familiarity threats. Rotating them every few years helps maintain objectivity.
4. Appointment of the Chief Internal Auditor by the Audit Committee: The audit committee, not senior management, should appoint the chief internal auditor to ensure they are not controlled by management interests.
5. Internal Controls Should Not Be Designed by the Internal Auditor: Internal auditors should not be responsible for designing the internal control systems they will later audit, as this would compromise their independence and objectivity.

These measures help protect the internal auditor’s independence, fostering an objective and impartial audit process.