Which of the following statements is the most appropriate for a chief audit executive to include in the internal audit policy manual in order to promote objectivity?

Which of the following statements is the most appropriate for a chief audit executive to include in the internal audit policy manual in order to promote objectivity?
A . Internal auditors may conduct a financial effectiveness engagement in a business unit at any point after being transferred from that area.
B . Internal auditors may conclude that a business unit’s current control environment is adequate and effective if the review of the prior year’s workpapers and audit report supports that conclusion.
C . Internal auditors may conduct an engagement in a business unit at any point after providing a training workshop in that area.
D . Internal auditors should limit the scope of an engagement if they become aware of a potential impairment of their objectivity in order to reduce the potential impact of the impairment on the engagement results.

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Answer: D