What might threaten an internal auditor's objectivity?

Bonuses based on client feedback of the auditor's performance can significantly threaten an internal auditor's objectivity because they create a potential conflict of interest. When an auditor's compensation is linked to positive feedback from the clients, it can lead to biased evaluations and decision-making. The auditor may become more focused on satisfying the client in order to secure financial rewards, which can compromise their impartiality. This expectation might influence the auditor to overlook potential issues or to be lenient in their assessments to ensure favorable reviews, thereby undermining the integrity of the audit process.

On the other hand, options involving regular training and development, independence from management, and store audits every month generally support the objectivity of auditors. Regular training keeps auditors updated on best practices and ethical standards, independence from management ensures that auditors can operate without undue influence, and conducting regular audits promotes accountability and thoroughness in the auditing process. Therefore, these factors contribute positively to maintaining an internal auditor's impartial stance.