Answer (D) is correct . The internal auditor’s objectivity is not adversely affected when (s)he recommends standards of control for systems or reviews procedures before they are implemented. Designing, installing, drafting procedures for, or operating systems is presumed to impair objectivity (PA 1130.A1-1).
Answer (A) is incorrect because Recommending standards of control and performing reviews of procedures are presumed not to impair objectivity.
Answer (B) is incorrect because Drafting procedures is presumed to impair objectivity.
Answer (C) is incorrect because Recommending standards of control and performing reviews of procedures are presumed not to impair objectivity.
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