Self-actualization needs involve personal growth, realizing potential, mastery, creativity, achievement, and meaningful challenge. Assigning the auditor to complex and challenging audits is the best motivator because it allows professional development, judgment, problem-solving, and higher-level contribution. Rotating the auditor to a multidisciplinary team may provide variety, but it is not as directly tied to self-actualization. Job security addresses safety needs, which are lower in Maslow’s hierarchy. Increased benefits address compensation and security needs rather than growth and fulfillment. Internal audit leaders should align assignments with staff motivation, competence, and development goals to improve performance and retention. Since complex audit work best supports self-actualization, Option B is correct.