In which of the following circumstances does the internal auditor potentially lack objectivity?

		A revenue accounting employee assists an internal auditor in verifying the physical inventory of widgets.
		An internal auditor discusses a significant issue with the Division Manager to whom the auditee reports prior to drafting the audit report.
		An Accounts Payable supervisor performs a review of internal controls over the Accounts Payable function, three weeks after transferring to the internal audit department.
		An internal auditor recommends standards of control and performance measures for a contract with an service organization for the processing of workers compensation claims