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.

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Answer: B