If an employee provides a supplier a contract as they are personally known to the accountant, without thought for the actual quality of the contract or price offered by the supplier next to other suppliers, what ethical threat is most likely relevant?

		Familiarity
		Objectivity
		Self interest
		Self review

Which of the following is most likely a safeguard to counter ethical threats?

		Paying employees higher salaries
		Ensuring education and training on ethical themes relating to the organisation
		Executing an external review of all activities by a legally empowered third party
		b. and c.