Which of the following would most likely represent an objectivity impairment for an internal auditor?

Providing fraud awareness training and disseminating information regarding the organization ' s fraud hotline.

Performing consulting services after disclosing that the auditor had previous responsibilities in the area under review.

Performing an assurance engagement related to the cash receipts process three years after transferring to the internal audit activity from accounts receivable.

Performing a compliance audit on a vendor prior to disclosing that the vendor ' s office manager is the auditor’s brother.