A global business organization is selecting managers to post to various international expatriate assignments.

Successful expatriate assignments depend heavily on cultural adaptability, communication willingness, emotional intelligence, and interpersonal sensitivity. A manager who is willing to communicate in a foreign language is more likely to build trust and operate effectively in the host country. Empathy is also critical because expatriates must understand local employees, customers, regulators, and cultural norms. Superior technical competence alone does not guarantee expatriate success; technically strong managers may fail if they cannot adapt socially or culturally. Therefore, item 1 is not required in the same way as communication willingness and empathy. Internal audit should recognize these human capital risks when reviewing international staffing, succession planning, and global operations. Failed expatriate assignments can create financial loss, operational disruption, and control weakness. Therefore, Option C is correct.