Choice "A" is correct. The Code of Ethics issued as part of the IPPF applies to both individuals and entities that provide internal auditing services.
Choice "c" is incorrect. The Code of Ethics issued as part of the IPPF applies to both individuals and entities that provide internal auditing services.
Choice "d" is incorrect. The Code of Ethics issued as part of the IPPF does not have a companion Standards of Conduct document.
Choice "b" is incorrect. The Code of Ethics issued as part of the IPPF provides principles and rules of conduct under four headings: integrity, objectivity, confidentiality, and competency.
