Which of the following recommendations would be most effective?

An internal auditor needs to recommend a policy element to be included in an organization’s code of ethics.

Which of the following recommendations would be most effective?
A . Ethics should vary with local customs in the organization’s foreign operations.
B . Whistleblowing should be discouraged because it can cause distrust among employees.
C . Ethical behavior should be incorporated into performance evaluations.
D . Senior management should be granted specific exemptions to the code of ethics.

Answer: C

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