Which of the following statements describes impairment to the internal auditor's objectivity?

• A.An internal auditor reduces the scope of an audit engagement due to budget restrictions.
• B.An internal auditor reviews a purchasing agent's contract drafts prior to their execution.
• C.An internal auditor performs an assessment of the operations for which he was recently responsible.
• D.An internal auditor receives a promotional gift that is available to the organization's employees.

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According to The MA Code of Ethics, which of the following is one of the rules of conduct for objectivity?

• A.Internal auditors shall be prudent in the use and protection of information acquired in the course of their duties.
• B.Internal auditors shall respect and contribute to legitimate and ethical objectives of the organization.
• C.Internal auditors shall not accept anything that may impair or be presumed to impair their professional judgment.
• D.Internal auditors shall continually improve their proficiency and effectiveness and quality of their services.

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