Which of the following documents are internal auditors most likely to be asked to sign as a demonstration of due professional care?

Which of the following documents are internal auditors most likely to be asked to sign as a demonstration of due professional care?

A description of their job responsibilities,
A . A non-disclosure agreement.
B. An annual declaration of commitment to
C. The IIA s Code of Ethics.
D. The internal audit charter.

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Answer: B