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An audit of a foreign subsidiary disclosed payments to local government official's in return for orders. What action does the code of ethics suggest for

An audit of a foreign subsidiary disclosed payments to local government official's in return for orders. What action does the code of ethics suggest for internal auditors in such a case?
a. Refrain from any action that might be detrimental to their employers.
b. Report the incident to appropriate regulatory authorities.
c. Inform appropriate organization officials.
d. Report the practice to the Board of Directors of the IIA.

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