According to the IPPF, internal auditors should possess which of the following skills?
I. Internal auditors should understand human relations and be skilled in dealing with people.
II. Internal auditors should be able to recognize and evaluate the materiality and significance of deviations from good business practices.
III. Internal auditors should be experts on subjects such as economics, commercial law, taxation, finance, and IT.
IV. Internal auditors should be skilled in oral and written communication.
a. II only.
b. I and III only.
c. III and IV only.
d. I, II, and IV only.