Final answer:
Efficiency and effectiveness of operations is more difficult to evaluate objectively because it involves qualitative measures that can be subjective and variable.
Step-by-step explanation:
The question as to which one of the following is more difficult to evaluate objectively is concerned with various aspects of business operations and oversight. Option C) Efficiency and effectiveness of operations is the most difficult to evaluate objectively because, unlike financial statements or regulatory compliance, the assessment of efficiency and effectiveness is inherently more subjective. Assessing individual performance often involves qualitative measures and can vary based on the evaluator's perspective, industry standards, and the goals of the specific operation.