Q8. What do you mean by ethical culture and ethical dilemma? Are they same or different? Explain various threats to the internal auditor's independence. Pinpoint specific threat or threats to the internal auditor's independence while working with Beal Hypermarket. (20 marks) Q9. Is Beal Hypermarket a high-risk client? If yes, which specific audit risk is applicable in this case. justify your opinion. (10 marks)