Which of the following statements is a standard applicable to financial statement audits in accordance with Government Auditing Standards (the Yellow Book)?

Internal control activities designed to detect or prevent fraud should be reported to the inspector general.

An auditor should report the views of the public about the auditors findings.

An auditor should report on the scope of the auditors testing of internal controls.

An auditor should report all instances of fraud, noncompliance with laws and regulations, violations of provisions of contracts or grant agreements, and abuse.