The scope of Engel Corporation's internal audit function assurance services includes financial, operational, and compliance engagements. The Chief Audit Executive reports administratively to the Chief Financial Officer and functionally to the audit committee.

For each scenario below, indicate whether the internal auditors' objectivity regarding accounting-related matters is impaired and discuss any related implication. Also, indicate which elements of The Institute of Internal Auditor's (IIA) Code of Ethics are violated, if any, and explain why they are violated.

The internal auditors are frequently asked by the company's general accounting department to make accounting entries for complex transactions that the company's accountants do not have the expertise to handle.

A staff accountant in the general accounting department reconciles the company's bank statements. An internal auditor reviews the reconciliations to make sure they are completed properly.