Which of the Following Is Not an Internal Audit Objective

Multiple Choice

Which of the following is not an internal audit objective designed to add value to a purchasing department?

A) A review of the bidding process indicates that a company may be operating under two different names and therefore purchasing is not getting the three independent bids required by policy.
B) The purchasing process is causing unnecessary delays in ordering product.
C) The purchasing department is not following a new human resource policy requiring a six-month performance review for new employees.
D) The director of purchasing is new to the organization and has made several decisions regarding vendor approvals with which the auditor does not agree.