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C is corrent because the organizational status of the director of internal audit, and who he or she reports to (e.g., top management and the audit committee vs. the controller) impacts likely objectivity of the director.
A is incorrect because this appropriateness of conclusions may deal more directly with internal auditor competence.
B is incorrect because professional certifications are likely to have a more direct effect on the independent auditor’s assessments of internal auditor competence than of objectivity.
D is incorrect because the consistency of reports with results of work performed is less likely to assist the independent auditor in assessing objectivity than the director’s organizational status.