Final answer:
Limitations in internal audit scopes should be reported to higher authorities for maintaining transparency and accountability, despite bureaucratic resistance.
Step-by-step explanation:
The internal audit activity should maintain independence and be free to audit any part of the organization, even those that report to the same administrative head. In cases where there is a limitation in scope or constraints on reporting results, this needs to be communicated to higher authorities.
These authorities include the Deputy, Administrator, and other oversight bodies such as advisory committees and the inspector general's office. These entities ensure appropriate bureaucratic oversight and that the actions of the agency align with legal and ethical standards. The audit activity must navigate internal bureaucratic resistance to maintain transparency and accountability.
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