• We have learned that internal auditing is seen as a bonding cost because management uses internal auditing to send a certain message to the owners of a business. Which of the following statements do not agree with what you know about the internal auditing profession?A.Every member of the Institute of Internal Auditors South Africa (IIA SA) is a certified internal auditor.
• B.The IIA SA is part of an international network of internal auditors lead by the Institute of Internal Auditors Incorporated (the IIA).
• C.The professional qualification that the IIA offers is the Certified Internal Auditor or CIA qualification.
• D.Internal auditors address financial and operational aspects of a business.
• E.The CIA professional examination is an international assessment of the professionalism and competence of a prospective CIA.