What does the principle of Objectivity in the IIA Code of Ethics primarily require internal auditors to do?
A. To always act in the best financial interest of the organization.
B. To perform their work without bias and avoid conflicts of interest.
C. To continuously improve their skills and knowledge through professional development.
D. To keep all engagement information confidential and secure.
The principle of Objectivity requires internal auditors to exhibit the highest level of professional objectivity in gathering, evaluating, and communicating information about the activity or process being examined. Internal auditors make a balanced assessment of all the relevant circumstances and are not unduly influenced by their own interests or by others in forming judgments. This includes avoiding conflicts of interest.