According to IIA guidance, which of the following threats to objectivity is described as familiarity...

According to IIA guidance, the ' familiarity ' threat to objectivity occurs when an internal auditor has a long-term business relationship with the audit client. This kind of relationship can lead to a closeness or trust that might compromise the auditor ' s objective assessment of the client ' s policies, procedures, or transactions due to a lack of critical assessment or skepticism.

The IIA ' s Code of Ethics and International Standards for the Professional Practice of Internal Auditing on objectivity and conflict of interest.