Which of the following types of policies best helps promote objectivity in the internal audit activity’s work?

Which of the following types of policies best helps promote objectivity in the internal audit activity’s work?
A . Policies that are distributed to all members of the internal audit activity and require a signed acknowledgment.
B . Policies that match internal auditors’ performance with feedback from management of the area under review
C . Policies that keep internal auditors in areas where they have vast audit expertise.
D . Policies that provide examples of Inappropriate business relationships

View Answer

Answer: D

Explanation:

Promoting objectivity in internal auditing involves ensuring that auditors avoid conflicts of interest and maintain independence in both fact and appearance. Policies that clearly define and give examples of inappropriate business relationships help auditors understand and avoid situations that could impair their objectivity.

Reference: IIA Standard 1120 (Individual Objectivity) emphasizes the importance of internal auditors maintaining an unbiased mindset and avoiding conflicts of interest.