Which of the following statements about the implications of privacy legislation for auditors most likely is false?

a. As users of personal data, auditors will be exempt from privacy legislation because of their statutory obligations to audit an organization's accounts

b. Internal auditors must evaluate their organization's practices in relation to protecting data privacy to ensure compliance with any legislation

c. Both domestic and foreign privacy statutes may be relevant to our work as information systems auditors

d. Auditors should evaluate the fairness of information practices in relation to privacy protection even if their organizations are not subject to privacy statutes