What is one potential effect of failing to maintain internal audit independence?

Failing to maintain internal audit independence can lead to bias in audit findings. Independence is a cornerstone of effective internal audit practice; it ensures that auditors provide objective assessments of organizational operations and controls without being influenced by internal or external factors. When independence is compromised, auditors may inadvertently or deliberately let personal or organizational biases affect their judgments. This can skew the results of audits, leading to inaccurate assessments of risk, control effectiveness, and compliance, ultimately hindering the organization's ability to make informed decisions based on reliable information.

The other options indicate positive outcomes associated with strong independence and credibility, which would not occur if independence is lost. As such, maintaining independence is critical to ensuring the integrity and accuracy of audit results.