Jenna works as an internal auditor for a local bank. Jenna determines that the procedure for counting change in a teller's cash drawer at the end of a shift creates a challenge for the manager checking in the drawers. Jenna designed and tested an alternative procedure. Which of the following roles of internal audit most accurately describes Jenna's added value for the bank?

(a) objectivity

(b) Assurance

Independence

(d) Insight