Option B is correct. Surveys are an established method for gathering risk-assessment information from a broad population and are particularly useful when the audit team needs diverse viewpoints. In an organizational culture where employees hesitate to communicate openly, a properly designed confidential or anonymous survey can reduce the interpersonal pressure associated with interviews or group workshops and encourage broader participation. IIA material recognizes surveys as a technique for gathering risk-assessment data, alongside discussions with management and reviews of organizational information. Option A compares internal units or practices and does not directly solicit employee views. Option C may discourage candid responses where employees are uncomfortable speaking openly. Option D creates even greater group visibility and may reinforce reluctance to express sensitive opinions. Therefore, a survey provides the most appropriate mechanism for gathering broad perspectives under the circumstances described.

When using the balanced scorecard approach to assess the performance of the internal audit activity, a key performance indicator relevant to the audit client is the percentage of recommendations implemented by the corrective action date. This KPI measures the effectiveness and impact of the audit activity by tracking how well the audit recommendations are being acted upon within the agreed-upon timeframe. It reflects the responsiveness and commitment of the organization to address identified issues and improve its control environment, which is directly relevant to the interests and concerns of the audit clients.
References:
* The Institute of Internal Auditors (IIA) Practice Guide: "Measuring Internal Audit Performance"
* Kaplan, R.S. & Norton, D.P. (1996). "The Balanced Scorecard: Translating Strategy into Action"