Which of the following assignments would impair the director’s independence?

A new director was hired to lead the internal audit activity at a small start-up company. Which of the following assignments would impair the director’s independence?
A. Preparing the financial statements for the company’s defined contribution plan.
B. Performing a pre-implementation review of the company’s payroll application.
C. Providing the COBIT framework as a possible IT management tool.
D. Reviewing the company’s policy for foreign currency translation adjustments for compliance with accounting standards.

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