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Which of the following statements is the most appropriate for a chief audit executive to...

Which of the following statements is the most appropriate for a chief audit executive to include in the internal audit policy manual in order to promote objectivity?

A.

Internal auditors may conduct a financial effectiveness engagement in a business unit at any point after being transferred from that area.

B.

Internal auditors may conclude that a business unit ' s current control environment is adequate and effective if the review of the prior year ' s workpapers and audit report supports that conclusion.

C.

Internal auditors may conduct an engagement in a business unit at any point after providing a training workshop in that area.

D.

Internal auditors should limit the scope of an engagement if they become aware of a potential impairment of their objectivity in order to reduce the potential impact of the impairment on the engagement results.

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