An internal audit team is reviewing the effectiveness of an organization's climate change initiative. It has been brought to the engagement supervisor's attention that an auditor on the team has criticized the organization's initiative on social media. The auditor's social media posts could raise concerns about the internal auditor's objectivity during the engagement. Which of the following best describes the threat to objectivity in this situation?
The best describes the threat to objectivity in this situation is advocacy. Advocacy threats occur when an auditor promotes a position or opinion to the point where subsequent objectivity may be compromised. In this case, the auditor's social media posts criticizing the organization's climate change initiative suggest that the auditor has a strong stance on the issue, which could impede their ability to conduct an impartial and unbiased review during the engagement.
B is better