निष्पक्षता बनाए रखने के लिए आंतरिक ऑडिट कार्य को निम्नलिखित में से किस गतिविधि में शामिल नहीं होना चाहिए?

How does staff rotation in the Internal Audit function benefit the organization? Statement 1: Staff rotation in the internal audit function exposes employees to different areas of the business, thereby helping them develop a comprehensive understanding of the organization's operations and internal controls. Statement 2: Staff rotation ensures that employees will always stay within their respective departments, allowing them to become highly specialized in their area of work without interruption.