18. The IIA Standards require internal auditors to have the knowledge, skills and disciplines essential to performing an audit. Which of the following is true considering the level of knowledge or skill required by the Standards? Internal auditors must 1. Be proficient in the application of auditing standards and procedures to specific situations without extensive recourse to technical research and assistance. II. Be proficient in accounting principles when auditing the financial records and reports of the organization III. Be proficient in applying knowledge of accounting and computerized information systems to specific or potential problems. DS (2 points) I and II only I, II and II. II and III only I only