Drafting operational procedures for an area and then auditing the same area is considered a threat to an internal auditor's objectivity because the auditor may be auditing their own work. This situation presents a self-review threat, where the auditor's independence can be compromised as they might be biased towards the procedures they themselves have created.
IIA Standard 1120 - Objectivity, which states that internal auditors should not audit their own work or provide assurance on activities for which they were previously responsible.
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