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In the practice of internal auditing, the auditors must consider the following responsibilities:
? Be alert to the possibility of intentional wrongdoing, errors and omissions, inefficiency, waste, ineffectiveness, and conflict of interest.
? Conduct examinations and verifications to a reasonable extent.
? Recommend whatever investigation is considered necessary in the circumstances and follow up to see that responsibilities have been met.
Which one of the following specific Standards for the Professional Practice of Internal Auditing most directly covers these responsibilities?