An organization is planning to develop and implement a new computerized purchase order system in one of its manufacturing subsidiaries. The vice president of manufacturing has requested that internal auditors participate on a team consisting of representatives from finance, manufacturing, purchasing, and marketing. This team will be responsible for the implementation effort. Eager to take on this high profile project, the chief audit executive assigns a senior internal auditor to the project to assist $$as needed.$$ Assuming the senior internal auditor performed all of the following activities, which one will impair objectivity if the internal auditor is asked to review the purchase order system on a post$-$engagement basis?

A$.$Evaluate risk exposures of systems and programming standards.

B$.$Testing for compliance with system development standards.

C$.$Helping to identify and define control objectives.

D$.$Drafting operating procedures for the new system.