What Requirement MUST Be Met During Internal Security Audits to Ensure

What requirement MUST be met during internal security audits to ensure that all information provided is expressed as an objective assessment without risk of retaliation?

A) The auditor must be independent and report directly to the management
B) The auditor must utilize automated tools to back their findings
C) The auditor must work closely with both the Information Technology (IT) and security sections of an organization
D) The auditor must perform manual reviews of systems and processes