Which of the following is not one of the key objectives of internal controls?

The key objectives of internal controls primarily focus on ensuring that an organization operates effectively and in compliance with relevant laws and regulations. One of the main objectives is to ensure the reliability and integrity of information, which is essential for accurate financial reporting and decision-making. Safeguarding assets is another critical goal, as internal controls are designed to protect the organization's resources from loss or theft. Compliance with policies and regulations ensures that the organization adheres to legal standards and internal guidelines, further reinforcing its accountability.

While promoting staff happiness can be an important aspect of a healthy workplace culture, it does not fall within the primary objectives of internal controls. Internal controls are more focused on processes and systems that manage risks, protect assets, and ensure compliance, rather than directly addressing employee satisfaction. Therefore, this choice stands out as not being a key objective of internal controls.