$6.$In which of the following situations does the internal auditor potentially lack objectivity?

a$.$ A payroll accounting employee assists an internal auditor in verifying the physical inventory of small motors.

b$.$ An internal auditor discusses a significant issue with the vice president to whom the auditee reports prior to drafting the audit report.

c$.$ An internal auditor recommends standards of control and performance measures for a contract with a service organization for the processing of payroll and employee benefits.

d$.$ A former purchasing assistant performs a review of internal controls over purchasing four months after being transferred to the internal audit department.