An IS auditor is assigned to perform a post implementation review of an application system. Which pf the following situations may have impaired the independence of the IS auditor? The IS auditor:

A. implemented a specific control during the development of the application system.
B. designed an embedded audit module exclusively for auditing the application system.
C. participated as a member of the application system project team, but did not have operational responsibilities.
D. provided consulting advice concerning application system best practices.