A.Internal auditors shall respect and contribute to legitimate and ethical objectives of the organization.

B.Internal auditors shall not accept anything that may impair or be presumed to impair their professional judgment.

C.Internal auditors shall continually improve their proficiency and effectiveness and quality of their services.

D.Internal auditors shall be prudent in the use and protection of information acquired in the course of their duties.

A.Hedging against exchange rate variations.

B.Selling a nonstrategic business unit.

C.Outsourcing a high-risk activity.

D.Limiting access to an organization's data center.

A.1,2, and 4.

B.1 and 2 only.

C.2 and 3.

D.3 and 4.

A.The sample to be representative of the population.

B.A smaller sample size than if selected using statistical sampling.

C.Projecting the results to the population.

D.The sample to be selected haphazardly.

A.Internal auditors should take a leading role in investigating all fraud-related cases.

B.Internal auditors should report all fraud cases to law enforcement agents, in accordance with the Code of Ethics.

C.Internal auditors must have sufficient knowledge to evaluate the risk of fraud.

D.Internal auditors are responsible for ensuring that fraud does not occur.