An internal auditor must determine which components of an organization's telecommunications may introduce the greatest risk. Which of the following tasks should the internal auditor complete first?

According to IIA guidance, which of the following is necessary for internal auditors to comply with the requirements for proficiency?
1. Sufficient consideration of current activities, trends, and emerging issues to effectively carry out their professional responsibilities.
2. Ability to provide relevant advice and recommendations to management and the board.
3. Understanding of key IT risks and controls and the ability to identify fraud using technology-based audit techniques.
4. Knowledge, skills, and other competencies necessary to perform individual responsibilities during the engagement.

An internal auditor notes that employees are able to download files from the internet. According to IIA guidance, which of the following strategies would best protect the organization from the risk of copyright infringement and licensing violations resulting from this practice?

Which of the following is the best way for internal auditors to demonstrate their proficiency to effectively carry out their professional responsibilities?

An internal auditor was offered expensive tickets to a sporting event by the manager of an area that she was currently auditing. The auditor politely declined. Which of the following fundamental principles of the MA Code of Ethics did she display?