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

Select one: a. An auditor reviews the procedures for a new EDI connection to a major customer before it is implemented b. A payroll accounting employee assists an auditor verifying the physical inventory 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 continues with his audit assignment at a division for which he will soon be responsible as the result of a promotion.