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According to IIA guidance, which of the following is least compliant with the requirements regarding an internal auditor's need for objectivity?
A.
An internal auditor assessed the effectiveness of controls over payroll software, which he had helped implement with a previous employer.
B.
An internal auditor participated in an audit of controls around absenteeism, despite providing some consultation on controls in this area earlier in the year.
C.
An internal auditor performed an assurance engagement for the effectiveness of accounts payable access controls, one of which he previously helped to design.
D.
An internal auditor, previously employed in the quality assurance operations area, performed a consulting engagement for the operations manager.
1130.A3 – The internal audit activity may provide assurance services where it had previously performed consulting services, provided the nature of the consulting did not impair objectivity and provided individual objectivity is managed when assigning resources to the engagement.
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