A Former Line Supervisor from the Financial Services Department Has

Multiple Choice

A former line supervisor from the Financial Services Department has completed six months of a two-year development opportunity with the internal audit activity (IAA) . She is assigned to a team that will audit the organization's payroll function, which is managed by the Human Resources Department. Which of the following statements is most relevant regarding her independence and objectivity with respect to the payroll audit?

A) She may participate, but only after she has completed one year with the IAA.
B) She may participate, because she did not previously work in the Human Resources Department.
C) She may participate, but she must be supervised by the auditor in charge.
D) She may participate for training purposes, to build her knowledge of the IAA.