Which of the following is NOT a safeguard against threats to independence?

The choice that is NOT a safeguard against threats to independence is involving family members in audits. This is because family members' participation in audits can create significant conflicts of interest, which directly jeopardizes the auditor's independence. Maintaining independence is crucial for auditors, as it fosters trust and objectivity in the audit process.

By allowing family members to be involved, the integrity of the audit can be compromised, as personal relationships may influence decision-making and lead to biases that could affect the outcome of the audit. This undermines the key principles of independence, objectivity, and professionalism that auditors are expected to uphold.

In contrast, open communication policies promote transparency and help in addressing potential conflicts before they escalate. Separating duties within the team reduces the risk of errors and fraud, ensuring that no single individual has control over all aspects of a financial transaction. Removing an individual from the team indicates proactive steps to eliminate any potential threats to independence, ensuring an objective audit process.