Clyde Sweeney, a recent recruit from a local CPA firm, was hired as an internal auditor for Chickadee Bakeries, Inc., a chain of retail bakeries in the Midwest. During Mr. Sweeney's first meeting with Marvin Parker, the director of internal auditing, a question arose about the concept of professional proficiency. Mr. Parker suggested that Mr. Sweeney study professional proficiency carefully, as it applies to internal auditors and their departments. When Mr. Sweeney began to study the Standards for the Professional Practice of Internal Auditing, he discovered that proficiency standards are divided into those that apply to the internal auditing department and those that apply to the individual auditor.

Required:

a. List the professional proficiency standards that apply to the department.

b. List the professional proficiency standards for individual auditors.

c. Explain why it is desirable for Mr. Sweeney to understand both lists.