5Independence requires integrity and an objective approach to the audit process. The concept requires the auditor to carry out his or her work freely and in an objective manner. Independence of the internal auditor means independence from parties whose interests might be harmed by the results of an audit." Discuss the threats and safeguards approach to Independence of Auditors with reference to the conceptual framework approach?

6."A code of ethics and professional conduct outlines the ethical principles that govern decisions and behavior at a company or organization. They give general outlines of how employees should behave, as well as specific guidance for handling issues like harassment, safety, and conflicts of interest." With reference to AICPA, Rules of the code of ethics, critically evaluate Section 100 - Independence, Integrity, and Objectivity with supporting and appropriate examples?