Which of the following situations is most likely to prompt the internal audit activity to disclose its nonconformance with the Standards?

Which of the following situations is most likely to prompt the internal audit activity to disclose its nonconformance with the Standards?
A . One of the organization’s senior internal auditors owns a side business, though to date, no sales have been made to this business.
B. The annual internal audit plan includes performance audits of main business processes, but reviews of high-risk development projects were not considered.
C. The internal audit activity committed to carrying out an audit of documentation on investment hedging, and a hedging expert was contracted to assist with the engagement.
D. A periodic quality self-assessment of the internal audit activity identified a number of improvement areas with regard to key performance indicators.

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Answer: A