Which of the following actions would be most effective to help an internal auditor determine how successful the organization has been in communicating the existence of its ethics hotline?
A . Reviewing the number of anonymous hotline allegations against employee complaints.
B. Surveying employees to determine whether they are aware of the hotline.
C. Benchmarking the average time to investigate hotline complaints.
D. Tracking the number of hotline allegations per total number of employees.
Answer: B
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