Which of the following practices is generally most effective to protect internal audit objectivity?

Which of the following practices is generally most effective to protect internal audit objectivity?
A . Ensuring regular documentation of auditor skills and experience in the workpapers.
B . Basing performance evaluations heavily on customer satisfaction surveys.
C . Prohibiting auditors from accepting gifts from audit clients or potential clients.
D . Ensuring that auditors have a balance of both operational and internal audit responsibilities.

View Answer

Answer: C