Which of the following is an example of a safeguard created by the profession, legislation or regulation as opposed to a safeguard in the work environment?

Which of the following is an example of a safeguard created by the profession, legislation or regulation as opposed to a safeguard in the work environment?
A . Leadership of the organization which stresses the importance of compliance with the fundamental principles
B . Leadership of the organization which establishes the expectation that members of an assurance team will act in the public interest
C . Professional standards
D . An organization having documented internal policies and procedures requiring compliance with the fundamental principles

Answer: C

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