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A global organization established a new internal audit activity and the recently hired chief audit...

A global organization established a new internal audit activity and the recently hired chief audit executive needs to develop an internal audit manual for internal auditors Among the following policies in the manual, which would facilitate internal auditors in upholding their objectivity?

A.

Internal auditors shall attend professional workshops to refresh internal audit norms and concepts

B.

Internal auditors ' performance is synchronized with satisfaction ratings given by audit clients

C.

Internal auditors take prior audit results into account when conducting current audit engagements

D.

Internal auditors observe the audit client’s expectations when scoping audit engagements

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