Herzberg’s Two-Factor Theory of Motivation identifies two categories of workplace factors:

Hygiene Factors – Prevent dissatisfaction but do not create motivation (e.g., salary, job security, work conditions).

Motivational Factors – Lead to job satisfaction and motivation (e.g., achievement, responsibility, advancement, recognition).

(A) Salary and status. ❌ Incorrect.

Salary is a hygiene factor, meaning it prevents dissatisfaction but does not directly drive job satisfaction.

Status is also not a strong motivator under Herzberg’s theory.

(B) Responsibility and advancement. ✅ Correct.

These are motivational factors in Herzberg’s theory.

Employees feel satisfied when they have responsibility, career growth, and promotion opportunities.

IIA GTAG "Auditing Human Resource Management" highlights career development as a key driver of employee motivation and retention.

(C) Work conditions and security. ❌ Incorrect.

These are hygiene factors, which help avoid dissatisfaction but do not actively motivate employees.

(D) Peer relationships and personal life. ❌ Incorrect.

Good relationships with coworkers help, but they are not primary motivators under Herzberg’s theory.

IIA GTAG – "Auditing Human Resource Management"

IIA Standard 2110 – Governance (Employee Motivation & Engagement)

Herzberg’s Two-Factor Theory of Motivation (Workplace Psychology Research)

Analysis of Answer Choices:IIA References:Thus, the correct answer is B, as responsibility and advancement are the key motivational factors leading to employee satisfaction.