Reporting Relationship

A couple of recent training presentations I've attended have discussed reporting to the CEO (administratively) as the ideal, with direct reporting to the Committee. I agree this is the ideal situation from an independence perspective. We've always reported to the CFO. The three CFOs we've reported to over the last 14+ years have all been very open to any audit findings in their area and have never tried to influence us in a negative way. 

This was questioned in our Quality Assurance Review as a potential independence issue, so we are discussing it further. 

If you could reply with your asset size, your reporting relationship structure, and any other thoughts you'd like to share, I'd greatly appreciate it!

Thanks,

Brenda