The following measures can be implemented to ensure the independence of the internal audit function:

1. Appointment by the Board or Audit Committee:
   The internal auditor should be appointed by the Board of Directors or the Audit Committee, rather than by management, to reduce undue influence from management.
2. Direct Reporting to the Audit Committee:
   The internal auditor should report directly to the Audit Committee or the Board rather than to operational management. This ensures that their findings are not influenced or filtered by management.
3. Approval of Internal Audit Plan by the Audit Committee:
   The internal audit plan, including the scope of audit activities, should be reviewed and approved by the Audit Committee to maintain alignment with organizational priorities and risks.
4. Rotating Internal Audit Staff:
   Internal audit staff should be rotated regularly to prevent them from becoming too familiar with the audited departments or staff, which could impair objectivity.
5. Prohibition from Auditing Own Work:
   Internal auditors should not be involved in auditing areas where they had operational responsibility. This prevents conflicts of interest and ensures objectivity.
6. Training and Competence of Internal Audit Staff:
   The internal audit staff should receive adequate training and continuous professional development to ensure they are competent and up to date with best practices and audit standards.
7. Sufficient Budget and Resources:
   The internal audit function should have sufficient budgetary support and access to resources to conduct their activities independently and effectively.
8. Communication Channels with the Audit Committee:
   Internal auditors should have direct access to the Audit Committee and be able to communicate any concerns or issues without management interference.