Which of the following assignments would the newly hired internal auditor be able to execute without any impairments to independence or objectivity?

The manager for an organization’s accounts payable department resigned her post in that capacity. Three months later, she was recruited to the internal audit activity and has been working with the audit team for the last eight months.

Which of the following assignments would the newly hired internal auditor be able to execute without any impairments to independence or objectivity?
A . An operations audit of the accounts payable department.
B . A consulting engagement related to a new accounts payable optimization initiative.
C . A review of the employees’ sports club finances, which are overseen by the chief audit executive.
D . An assurance review for a sales program on which she previously provided consultation.

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Answer: C