Which of the following elements should an auditor recommend for inclusion in an organization's code of ethics?
I. Ethics should vary with local customs in the organization's foreign operations.
II. Whistle-blowing should be discouraged because it can cause distrust among employees and false accusations which waste organizational resources on investigations.
III. Ethical behavior should not be incorporated into performance evaluations because it is too subjective and controversial.

An internal auditor is using a spreadsheet application to review a cash flow forecast prepared by management.
Which of the following correctly identifies the type of evidence this information represents?

If an engagement client's operating standards are vague and thus subject to interpretation, the auditor should:

Which of the following statements is true with regard to services provided by the internal audit activity?

Why is a code of ethics for the internal audit profession necessary?