Which of the following statements describes impairment to the internal auditor’s objectivity?
A . An internal auditor reviews a purchasing agent’s contract drafts prior to their execution.
B . An internal auditor reduces the scope of an audit engagement due to budget restrictions.
C . An internal auditor receives a promotional gift that is available to the organization’s employees.
D . An internal auditor performs an assessment of the operations for which he was recently responsible.
Answer: D