In which of the following situations does the auditor potentially lack objectivity?

Select one:

Question $19$Answer

a$.$

A payroll accounting employee assists an auditor in verifying the physical inventory of some fixed assets with value that is not considered material.

b$.$

A former purchasing assistant performs a review of internal controls over purchasing four months after being transferred to the internal auditing department

c$.$

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

d$.$

An auditor reviews the procedures for a new electronic data interchange connection to a major customer before it is implemented