The Standards for the Professional Practice of Internal Auditing states that the director of internal auditing should
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The Standards for the Professional Practice of Internal Auditing states that the director of internal auditing should develop schedules which:
a. Show what activities are to be audited.
b. Are reviewed by top management.
c. Are approved by the audit committee of the board.
d. Are coordinated with the external auditors.
e. Both b and c above.
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