In selecting a team to perform an internal audit of a purchasing operation, which of the following characteristics would not preclude an auditor from being selected?
1. The auditor's spouse is employed by the clerical section of the purchasing records unit.
2. The auditor had been a purchasing agent five years earlier.
3. The auditor's family owns a business that regularly sells goods to the organization.
4. The auditor has received a desk calendar as a promotional gift from a vendor.
In selecting a team to perform an internal audit of a purchasing operation, the characteristics that would not preclude an auditor from being selected are those that do not present a conflict of interest or compromise the auditor's impartiality. The auditor's spouse being employed in a clerical section of the purchasing records unit (option 1) and the auditor's family owning a business that sells goods to the organization (option 3) would both present potential conflicts of interest. In contrast, having been a purchasing agent five years earlier (option 2) does not present an immediate conflict of interest or lack of independence, as sufficient time has likely passed to mitigate undue influence. Similarly, receiving a desk calendar as a promotional gift from a vendor (option 4) is generally a minor and common occurrence in business and does not compromise the auditor's independence. Thus, options 2 and 4 would not preclude the auditor from being selected.
the question is would not preclude. If the auditor's family business is a vendor, then the objectivity is not there
why not 3????