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Answer (D) is correct . The objectivity of internal auditors is not impaired by recommending standards of control for systems or reviewing procedures before implementation (Standard 120). Indeed, the scope of work encompasses examining and evaluating the adequacy and effectiveness of internal control (Standard 300). The review for adequacy concerns efficiency and economy. According to SIAS 1, "Efficient performance accomplishes objectives and goals in an accurate and timely fashion with minimal use of resources." The review for effectiveness is to determine whether the system will function as intended. Effective control is present when there is reasonable assurance that objectives and goals will be achieved.

Answer (A) is incorrect because Drafting procedures, not reviewing them, would impair independence.
Answer (B) is incorrect because It describes a possible procedure in a future audit if the travel approval system is implemented.
Answer (C) is incorrect because No reason exists for internal auditing to receive copies of these forms. In an audit, auditee copies will be sufficient.