Which of the following internal auditor attributes benefits the most from continuous professional development?
Comprehensive and Detailed Step-by-Step Explanation:
Competency: Continuous professional development ensures auditors maintain and enhance their knowledge, skills, and expertise, directly supporting their ability to perform engagements effectively.
Other Options:
Option A: Integrity is a foundational ethical principle but is not developed through training or professional development.
Option B: Objectivity is influenced by ethical behavior and independence, not primarily by training.
Thus, the correct answer is C. Competency.
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