Under Herzberg's two-factor theory, hygiene factors reduce dissatisfaction but do not necessarily create strong motivation. Salary is a hygiene factor. An incremental salary increase may reduce dissatisfaction or perceived unfairness, but it does not usually produce lasting motivation by itself. Achievement, promotion, and recognition are motivators because they relate to growth, responsibility, status, and meaningful accomplishment. These factors can increase job satisfaction and performance commitment. Internal audit functions should understand this distinction when reviewing human resource controls, staff retention, training programs, and performance management systems. A control environment that relies only on salary adjustments may fail to build engagement, ethical behavior, or professional development. Therefore, the factor that reduces dissatisfaction without particularly motivating the trainee is an incremental increase in salary, Option D.