A company is planning to develop and implement a new computerized purchase order system in one of its manu- facturing subsidiaries. The vice president of manufacturing has requested that internal auditors participate on a team consisting of representatives from finance, manufacturing, purchasing, and marketing. This team will be responsible for the implementation effort. Eager to take on this high-profile project, the Director of Auditing assigns a senior auditor to the project to assist "as needed." Assuming the senior audi- tor performed all of the following activities, which one of the following would impair objectivity if asked to review the purchase order system on a postaudit basis? a. Helping to identify and define control objectives. b. Testing for compliance with system development standards. c. Reviewing the adequacy of systems and program- ming standards. d. Drafting operating procedures for the new system.