A vendor salesperson is a personal friend of a company’s Chief Financial Officer (CFO).

Aconflict of interest (B)arises when personal relationships or interests could potentially influence professional decisions. In this case, the CFO's friendship with the vendor could improperly affect the procurement decision-making process.

This scenario falls underDomain 5.3: Explain the importance of frameworks, policies, procedures, and controls—specifically under“Personnel policies (e.g., conflict of interest, mandatory vacations, job rotation).”