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

Which of the following types of policies best helps promote objectivity in the interna! 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.

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Answer: D