What aspect of AML audits is best served by maintaining independence?

The maintenance of independence in AML audits is crucial for ensuring objectivity and impartiality in the auditing process. An independent auditor approaches the audit with no bias or preconceived notions, enabling a fair and thorough evaluation of the organization's activities related to anti-money laundering practices. This objectivity allows auditors to identify gaps, weaknesses, or areas needing improvement without being influenced by internal pressures or relationships.

While the other aspects mentioned may play important roles within an organization, they do not specifically embody the core principle served by independence. For instance, conflict resolution might benefit from an independent perspective, but it is not the primary focus of an audit. Similarly, cost management and employee performance assessment are relevant to operational contexts but do not directly relate to the fundamental integrity and honesty required for an effective audit process. Thus, objectivity and impartiality stand out as the primary benefits of maintaining independence in AML audits.